Back Issue Archive
STEP Journal: January 2010
- Lifetime termination of an interest in possessionA closer look at when a beneficiary has a life interest in the income of a trust fund.
- Secrecy and confidentiality – a personal viewA personal view on issues of secrecy and confidentiality.
- Brussels IV – the camel train has finally arrivedThe long awaited draft Brussels IV Regulation on Succession. Practitioners would be wise to consider suitable choices of law in wills and inheritance contracts now... writes Richard Frimston.
- A good way to do business
- Family businessesThe findings of a study into Indian Family businesses.
- Family business succession planning: east versus westThe differences between the way that overseas Chinese families in Asia tackle succession planning and family governance, and how this might differ from an ‘American’ approach.
- A passage to IndiaHow Jersey has been making progress in building wealth management business with India.
- Trusts across the frontiersAlexis Medina 's review of the STEP Asia Conference 2009
- The Luxembourg Specialised Investment FundConsidering the advantages of this Luxembourg collective investment scheme.
- Are any two structures the same?A look at Special Trust Structures under Cayman Islands and British Virgin Islands laws.
- Why all the fuss?A look at whether family investment partnerships are a waste of time or a serious contender.
- Caught in a trapHow inadequate planning and confused post mortem strategy can permit a debatable application of foreign law to ensnare a foreign estate in a US estate tax trap.
- An equal shareWill Obama’s push for trust transparency benefit divorcing wives?
- Restructuring investment arrangementsA look at restructuring extant US investment arrangements of non-US persons.
- Achieving your investment objectiveHow to formulate an investment strategy in the current climate.
- Raising the barHow clients can differentiate themselves through philanthropy.
- Proper distributionAn outline of the recommendations of a recent Law Commission consultation paper on intestacy procedure.
- Bankruptcy and estatesThe best practice for distributing an estate where insolvency is a factor.
- Managed approachConsidering the best ways for trustees to work with family trading companies.
- What to do when you’ve suffered an injuryThe relationship between personal injury compensation and financial planning.
- Cross-border Judicial Cooperation in Offshore Litigation (the British Offshore World)A review of 'Cross-border Judicial Cooperation in Offshore Litigation (the British Offshore World)' by Ian R C Kawaley, Andrew J Bolton and Robin J Mayor.
STEP Journal: November-December 2009
- Correctly executedA look at executing deeds. Amanda Edwards explores what can go wrong when clients (and even practitioners) are signing documents.
- Growing tax legislation
- Succession law with one hand tied behind your back
- The ‘Rock’An explanation of trusts, taxation and residency in Gibraltar.
- A busy year - a review on the recent developments in CyprusPeter Economides reviews the recent developments in Cyprus, including double tax treaty (DTT) protocols and worldwide recognition of tax transparency practices by the Organisation for Economic Co-Operation and Development (OECD).
- Centre of commerce and investmentConsidering the benefits of Malta as an International Finance Centre.
- The real impactWhy the following initiatives have been launched at this time and what the real impact will be for STEP clients.
- The tale of the renaissance entrepreneurThe benefits of private label funds as a solution for wealthy entrepreneurs.
- The US dimension to Irish estatesA review of the interaction of US estates tax and Irish capital acquisitions tax.
- To PTC or not to PTCThe benefits of using a private trust company to protect family wealth through the generations.
- Working together - recent work of the Swiss Association of Trust Companies (SATC)An explanation of the recent work of the Swiss Association of Trust Companies (SATC) highlighting its main objectives, by Xavier Isaac.
- New Zealand: pre-migration trustsSome detailed options offered by New Zealand trusts.
- Changes on the horizonA discussion on the forthcoming changes to legislation that will affect trustee companies in Australia.
- Autumn freezeHow to take advantage of low share values for IHT purposes.
- Asset protection: pitfalls for practitionersA look at the recent case that highlights the boundaries for practitioners in assisting potential bankruptcy clients.
- Easing pension painHow a fiduciary management approach can ease pension pain for family-owned businesses.
- Contingency fees: the debateTwo contributors put forward their views on the lawfulness of contingency fee arrangements in probate.
- Financial Services for Solicitors: Law, Practice and PrecedentsA review of 'Financial Services for Solicitors: Law, Practice and Precedents' by Ian Muirhead.