Back Issue Archive
STEP Journal: September 2009
- Settlement dateThe importance of the date on which a settlement was made.
- Tax deductions on charitable givingConsidering the European Court of Justice case of Hein Persche v Finanzamt Ludenscheid.
- Civilopia Quarterly is backA welcome return for Notarius International, official journal of the Union Internationale du Notariat Latin (UINL), the worldwide association of Latin (civil law) notaries.
- For better, for worseA close look at pre-nuptial agreements in light of the UK Court of Appeal decision in Radmacher v Granatino.
- Is this the end?A look at whether the guillotine is about to come down on offshore centres.
- DTA breakthroughThe significance of the Isle of Man’s recent DTA with Estonia.
- Jersey foundationsA look at the potential uses of Jersey foundations.
- The dynasty conceptConsidering dynasty planning and family businesses.
- Understanding behaviourConsidering the practical applications of behavioural finance for the next generation of advisors.
- The future of banking secrecyThe recent developments in banking secrecy in Switzerland and Austria.
- Art succession planningHow to preserve and protect the value of art collections held in trust.
- Sovereignty and comityDoes the OECD’s stance on ‘offshore’ represent developed nations’ political might over other jurisdictions to adopt compliant international standards for exchange of tax information?
- Have pension, will travelA look at some of the personal pension options that may be open to clients leaving the UK.
- Benchmarking – the trustee perspectiveAn outline of the different types of benchmarks that can be used to review investment performance.
- Estate freezeConsidering the use of estate refreezing in an economic downturn.
- Investment bonds
- Proceed with cautionConsidering cautious managed funds, advising trustees to look under the bonnet to avoid nasty surprises.
- Friend or foe?Considering the pros and cons of letters of wishes.
- Where there’s a will…A look at the recession, intestacy, statutory legacy and the need for a well-drafted will.
- Court of Protection Practice 2009A review of Court of Protection Practice 2009 by District Judge Gordon Ashton.
TQR: September 2009
- Lasting powers of attorney for personal welfare: a judge’s viewpoint
- The role of a trustee in a default scenario
- Confronting conflicts: investment decisions involve the disparate interests of income beneficiaries and those in remainder
- The Swiss Confederation, the trust and the taxation of immigrants
- Proprietary estoppel: looking both forward and back after Thorner v Major
- Coll v HMRC: the edge of avoidance
- Where’s Benjamin? What to do when one of your beneficiaries is missing
- The Scottish Law Commission’s report on succession (Scotlaw com no 215)
- Risk and negligence in wills, estates, and trusts