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STEP Journal: May 2018 - Full Issue

  • Shedding light on trust taxationRaul-Angelo Papotti analyses a recent decision of the Italian Supreme Court confirming a case-law twist on the indirect taxation of trusts
  • Foreword - May 2018Foreword - May 2018
  • Property pricesCheryl Farnham asks: how does a trustee charge when they are administering a trust that only contains UK property?
  • Put the ‘success’ back into successionA focus on The ‘softer’ issues can ensure a more balanced approach to passing on wealth, writes Margaret O’Sullivan
  • Crypto-philanthropyAlana Petraske highlights the risks and rewards surrounding the donation of cryptocurrencies
  • Beware the trustbustersPeter Hodson explores the need for family governance
  • How to execute a great exam answerAnthony Miller outlines a considered approach to answering essay questions during exam season
  • The frontier of reformHelen Swire reviews recent trends and developments in North America, particularly in the light of major tax updates
  • Treaty tips and tricksDavid A Altro and Matt Wolch discuss the US estate tax and testamentary planning strategies available to US and Canadian taxpayers
  • Divide the assets, unite the familyMelanie McDonald advises how best to navigate complicated family dynamics when estate planning in Canada
  • The TCJA and beyondSandra Enticknap and Wendi Crowe detail changes to the US-Canada cross-border landscape
  • Utility vehicleDaniel Frajman explains how philanthropists across the world can make use of Canadian charitable foundations
  • Access all areas?Kathleen Cunningham and Shelley Rhoads Perry review the rules around fiduciary access to digital assets in the US and Canada
  • Paintings by numbersThe demand for art-backed finance is growing globally, writes Guy Vaissière.
  • Handle with careAs the Latin American art scene matures, Sandrine Giroud and Alexandre Zielinsky Arregui advise how to ensure high-value assets are not mishandled
  • Creative capitalA work of art is more than the sum of its parts, combining many different forms of capital, writes Rupert Phelps
  • The age of reasonArt may be about passion, but its taxation is a matter of reason, write Pierre-Jean Estagerie and Emmanuel Rouil.
  • The era of AEOIInbal Faibish Wassmer and George Rosenberg provide an overview of the new era of voluntary disclosure in Israel
  • Succession in IsraelMeytal Liberman and Dr Alon Kaplan highlight provisions in Israeli law that can make a trust ineffective
  • Nothing to declare?Geoff Lewis explains the new ‘requirement to correct’ legislation, its time limits and the need to check UK offshore tax affairs now
  • Checks and balances neededCzech trust law is still in its infancy, but the introduction of two new registers is poised to undermine trust structures’ appeal, say Vlastimil Pihera and Kateřina Ronovská
  • The plot thickensSteven Sieker and Lisa Ma discuss the transfer pricing implications of the Hong Kong draft Bill bringing increased complexity to the jurisdiction’s tax system.
  • Time waits for no oneClaire-Marie Cornford and Sarah Smith examine what lessons can be learned from Sargeant v Sargeant
  • Shedding light on trust taxation
  • FIC to the rescueRebecca Fisher and David Webster ask: is a family investment company the knight in shining armour to the discretionary trust in distress?
  • Book Review: The Essential Canadian Guide to Estate Planning

STEP Journal: April 2018 - Full Issue

  • Foreword - April 2018Reflecting on my occupation as a UK tax professional, it is a fact that the fiscal world is driven, shaped, confined and defined by compliance requirements and deadlines.
  • Reserved powers reservationsSally Edwards highlights what to consider when implementing reserved powers in trusts
  • Practise what you preachWhy trust businesses should heed the advice they give their clients and organise their own succession. By Michael Giraud and Simon Hart
  • Pathways to enlightenmentDr Irina M Francken, Dr Martina Mettgenberg-Lemiere and Nguyen Le Phuong Anh outline the regulatory hurdles facing donors to education in India
  • Pillars of the SocietyRobin McGhee reminds us of STEP’s objectives and values – and expectations for members’ conduct
  • Handle with careHow to guide beneficiaries accustomed to large sums of wealth through changes to trust arrangements. By Clare Usher-Wilson
  • Changes to guardianshipLaura McDowall looks ahead to proposed reforms to the rules of guardianship in Scotland.
  • Faith valueDominic Coyne and Trevor Norman discuss the merits of an alternative form of Shari’a-compliant green bonds
  • Home foundationsThe ADGM’s new foundation legislation is a sign of changing times in the Middle East’s family wealth management industry, writes James Barber-Lomax
  • South specificJaco van Zyl and Yvonne Steyn spell out the detail of possible ramifications resulting from changes to tax exemption on foreign income in South Africa
  • Common-law oasisYann Mrazek and Aline von Düring summarise the key features of DIFC foundations, including their creation and administration
  • A tale of two forumsAndrew Davies examines the tensions that can arise in Australia between administrative tribunals and family courts in incapacity matters
  • Unsettling disputesHow the English civil courts and the Court of Protection can differ in their approach to settlements by, or on behalf of, a protected party. By Kerry Bornman
  • Change in the ChannelUpcoming legislation in Jersey is set to empower the island’s vulnerable population, writes Donna Withers
  • A holistic approachKate Joanna Handel explains the importance of lawyers working collaboratively with healthcare professionals and clients to ensure end-of-life matters are handled efficiently
  • Capacity to actSir Alex Elphinston and Clare Burke examine some of the options available when a trustee loses capacity in England and Wales
  • When blood is not thicker than water
  • Money & powerGareth Ledsham discusses financial abuse of vulnerable adults and what advisors can do to try to prevent it
  • The right balanceDr Petra Camilleri discusses amendments to Maltese trust law and the effect on trustees of family trusts
  • Cyprus thrillHow tax developments are contributing to the use of Cyprus companies in international structuring. By Petros Rialas
  • Rock steadyHow Gibraltar has responded to booming interest in distributed ledger – or blockchain – technology among family offices. By Emma Lejeune and Joey Garcia
  • Giving as good as they get?Penelope Reed examines the criticism facing charities involved in litigation in the UK
  • Breaking boundariesAlessia Paoletto examines the significance of the first case to test the EU Succession Regulation and the doctrine of vindication
  • Revival kitPaul Saunders dispels myths surrounding the revocation and revival of outdated wills in England and Wales
  • Pole position on PILAlterations to Monaco’s private international law regulations are permitting foreign residents greater certainty in planning for succession. By Christine Pasquier-Ciulla and Peter Walford
  • 950 years youngThe City of London, with its almost millennium-old Great Charter, has a rich history as a property centre, with unique institutional planning and legal features, explains Charles Anderson
  • Blood moneyJosh Lewison asks: would Count Dracula make it through a modern customer due-diligence process?
  • Book Review: Financial Abuse of Older Clients: Law, Practice and PreventionBook Review: Financial Abuse of Older Clients: Law, Practice and Prevention