Back Issue Archive
STEP Journal: June 2009
- On a minor note - A look at bare trusts for minors
- Joined-up HMRC thinkingA look at HMRC's plan to set up a High Net Worth Individual Unit for the seriously wealthy.
- The waiting game
- Qualification of choiceWhy STEP Certificates and Diplomas are advantageous qualifications to hold when working in the Trust and Estate business.
- Growth and developmentThe benefits of the International and England & Wales diplomas.
- Structuring your studiesHow to PASS STEP effectively with a structured approach to study.
- Shari’a succession rules: planning and disputesInheritance planning and inheritance disputes in Shari'a law.
- Shari’a screeningThe importance of Shari'a screening and compliance monitoring.
- Avoiding ArmageddonA checklist of potential protection strategies and considerations for trustees and their advisors to avoid disputes and litigation.
- Investment reviewingWhy trustees need to be more involved in the investment process?
- Making money go furtherNew ways to support a donor to keep their philanthropy vibrant during this difficult economic climate.
- Good for banks, bad for clients?
- Charity abuseCan charities be better protected against tax fraudsters and money launderers as they become their latest victims?
- Recent reformThe reform of the German Inheritance Act and Gift Tax Act.
- Taxing times - The effect of tax on net investment return
- An overlooked gemThe advantages of the flexible reversionary trust.
- IHT planning in a recessionInheritance planning in a recession through disposals proceeds and the four year rule.
- Cretney & Lush on Lasting and Enduring Powers of Attorney - book review by Richard SimsA review of 'Cretney & Lush on Lasting and Enduring Powers of Attorney' by Denzil Lush.
STEP Journal: May 2009
- Assurance and interest: A look at life assurance and insurable interestsAmanda Edwards, explores life assurance and insurable interests - when the assurance provider or life office want there to be an ‘insurable interest’.
- Income investments revisitedA look at portfolios where many of the assets, from countries such as the United States, generate either none or a very low rate of income.
- Fiscal Paradise LostThe challenges encountered by STEP when responding to the growing demands from the OECD, the EU and the USA for exchange of tax information between states and the inequalities of bargaining positions.
- Enforcement of English OrdersThe enforcement of English divorce judgments against offshore trusts in Bermuda, Cayman and BVI.
- Winds of changeA look at the increasing importance of the issue of residency in trust and wealth planning in Asia.
- Family business perspectiveA look at trusts, trustees and the family business.
- STEP Journal interviewAn interview with Mimi Hutton, Chairman of STEP Hong Kong 2009.
- NZ foreign trustsAn overview of New Zealand's foreign trust regime.
- Significant developmentsThe key features of a new US Bill, which provides an alternative to the Stop Tax Haven Abuse Bill.
- Jersey trust disputesSee what the coming months may have in store for trust litigators.
- Trusts for Russians
- All change - Liechtenstein's TIEA with the US plus commitment to the OECDLiechtenstein's tax strategy going forward - a tax information exchange agreement (TIEA) with the US and commitment to the OECD statndards on transparency and information exchange in relation to tax matters.
- Cross-border donationsThe tax deductibility of cross-border donations to Swiss charities under community law.
- New rules for asset allocatorsThe new rules for asset allocators in the credit crunch.
- Avoiding ambiguityThe trials and tribulations of an international life when administering the estates of the wealthy.
- A beaten docketThe result of the appeal in Bower & Anor v Revenue & Customs.
- Avoiding probate problemsHow to avoid problems on applications for grants of representation.
- Hope value and death
- Post-marital agreements - the new lawThe new developments in relation to post-marital agreements.
- Pension solutionsWhat to do when the banks stop lending and the storm clouds gather.
- A Practical Guide to International Family LawA review of "A Practical Guide to International Family Law" by David Hodson.