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  1. In with the new Carolyn A Reers, .

    On 1 January 2020, Connecticut’s new legislation: a sweeping modernisation of Connecticut law concerning the formation, modification, administration and termination of …

  2. In whose best interests? Edward Porter, .

    Edward Porter reviews a recent England and Wales Court of Protection decision weighing the ‘best interests’ of a client lacking capacity

  3. STEP News - Issue 1, 2020 The Editors, .

    Introducing your new-look STEP Journal Welcome to Issue 1 of the new-look STEP Journal. You will have read Editorial Board member Simon Rylatt TEP’s foreword, highlight…

  4. Beware hidden investment risks Paul Bailey and Dr Raymond Backreedy, .

    The recent collapse of a high-profile UK fund highlights the risks associated with individual investment funds. Most trustees appoint discretionary managers to select a p…

  5. Trust in philanthropy Sally Edwards, .

    The establishment of charitable trusts is a high-profile topic in Jersey at present, with the implementation of the next phase of the Charities (Jersey) Law 2014. However…

  6. Unwanted guests Sally Morris and Emma Littlewood, .

    Sally Morris and Emma Littlewood discuss cost consequences for trustees following a recent New Zealand Court of Appeal decision

  7. Taxation’s digital battleground Helen Swire, .

    Helen Swire examines how the digital economy is being impacted by increasing transparency and an emphasis on global tax fairness, and asks what will happen to the treatme…

  8. Acts of clarity Raul-Angelo Papotti and Giovanni Cristofaro, .

    Raul-Angelo Papotti and Giovanni Cristofaro discuss recent clarifications on tax-monitoring obligations and beneficial ownership rules in Italy

  9. No silver bullet Serene Lim, .

    Serene Lim asks how far due diligence should extend for trustees performing ongoing duties for business assets in Singapore

  10. Book review: Tolley’s Tax Guide 2019–20 Peter Rayney, .

    By Claire Hayes and Ruth Newman Reviewed by Peter Rayney TEP I was delighted to be asked to review the 38th edition of Tolley’s Tax Guide. The excellence of a tax book …

  11. Thirst for change Stephen Lawson, .

    Stephen Lawson explores recent developments in the process of supported will making in England and Wales

  12. Member Q&A - Richard Hay STEP Editor, .

    Richard Hay TEP is a London-based Partner at Stikeman Elliott known for his expertise in international tax law. He is a member of STEP’s Public Policy Committee and was…

  13. Economic substance: what, where and how? Helen Swire, .

    Jurisdictions internationally are coming to terms with new economic substance legislation. A recent STEP Journal roundtable, sponsored by IQ-EQ, asked what the regulation…

  14. Mind the gap Cari Jackson, .

    CarÍ Jackson Lewis sets out best practice for gift acceptance policies for not-for-profits in the US

  15. To Jersey, with love Clara Hamon, .

    Clara Hamon reviews the Routier decision exempting a Jersey trust from paying inheritance tax on a gift of UK property

  16. The Israeli public trust Shai Dover, .

    Shai Dover explains the conduct and obligations of public trusts in Israel

  17. Shades of green Nick Murphy, .

    Nick Murphy explores important considerations when advising on impact investment portfolios

  18. Clause célèbre Shan Warnock-Smith QC, .

    Shân Warnock-Smith explores the Hong Kong Court of Final Appeal’s landmark decision on anti-Bartlett clauses

  19. Does one size fit all? Alana Petraske, Gina M Pereira and Deidree Bain, .

    Alana Petraske, Gina M Pereira and Deidree Bain analyse increased transparency regimes for charities in the UK, Bermuda and the Bahamas

  20. Survival of the smartest Tony Hind and Chloë Sorda, .

    Tony Hind and Chloë Sorda discuss the growing need for more dynamic and enduring family office strategies

  21. Moral maze Neasa Coen, .

    Neasa Coen outlines considerations for charities in the UK when accepting, refusing and returning donations

  22. Jersey takes action William Grace, .

    William Grace discusses the issuing of Jersey’s first-ever financial penalty against a regulated business