Article Search

Country Focus

  1. Plus ça change? Kevin Wark TEP, .

    STEP Journal May 2017. Plus ça change? Kevin Wark explores recent developments affecting life insurance policies and estate planning in Canada

  2. PET peeves Ray Magill, .

    STEP Journal May 2017. PET peeves. Ray Magill explores UK legislation that creates the possibility of multiple potentially exempt transfers affecting one property

  3. Balancing act Antonia Felix and Peter Steen TEP, .

    STEP Journal May 2017. Balancing act. Antonia Felix and Peter Steen compare the viewpoints of a family lawyer and a trust lawyer on the variation of nuptial settlements i…

  4. Lasting powers Sir Alex Elphinston TEP, .

    STEP Journal May 2017. Lasting powers. Alex Elphinston asks when a deputy’s duty to their client ends

  5. Professional karma Cheryl Farnham TEP, .

    Cheryl Farnham explains why patience is key when dealing with beneficiaries with complex needs

  6. Private matters in the public eye Suzanne Kingston and Jemma Thomas, .

    STEP Journal May 2017. Private matters in the public eye. Suzanne Kingston and Jemma Thomas review a recent application to block media reporting of a divorce case in Engl…

  7. Avoiding the certainties of death and taxes Matthew Morrison, .

    STEP Journal May 2017. Avoiding the certainties of death and taxes. Matthew Morrison explores rectification in the UK in the context of unintended UK tax consequences

  8. Accounting for divorce David Foster TEP, .

    STEP Journal May 2017. Accounting for divorce. David Foster discusses the UK and US tax implications of divorce between spouses in a wealthy, internationally mobile famil…

  9. The gene is out of the bottle Simon Weil TEP, Jean-Marc Tirard TEP and Joshua S Rubenstein TEP, .

    STEP Journal May 2017. The gene is out of the bottle. Practitioners must understand how the laws of succession interact with advances in reproductive medicine, write Simo…

  10. TQR: from pole to pole The Editor, .

    Below is a sampler of the latest Trust Quarterly Review (volume 15, issue 1, 2017), published by STEP in association with TACT. Read more and access the archive at www.st…

  11. All presents accounted for? Jenny Wilson-Smith, .

    STEP Journal. All presents accounted for? Jenny Wilson-Smith highlights the risk of tax liability that a gift of funds can create.

  12. One crown, two laws Julie Melia, .

    STEP Journal April 2017. One crown, two laws. Julie Melia highlights the differences between UK and Jersey probate procedures, and what happens when the Jersey process is…

  13. Paper trail Keith Dixon TEP, .

    STEP Journal April 2017. Paper trail. The feedback to Jersey’s consultation paper on Trusts Law amendments has been published. Keith Dixon comments on the possibilities…

  14. Defining moments Naomi Rive TEP, .

    STEP Journal April 2017. Defining moments. Naomi Rive discusses the regulatory and policy challenges facing trustees in Jersey and beyond

  15. Steps to succession Sergio Galvis and Melissa Sawyer, .

    STEP Journal April 2017. Steps to succession. Sergio Galvis and Melissa Sawyer examine important corporate governance and succession planning techniques for Latin America…

  16. Promoting the promoter Rishabh Shroff TEP and Tanmay Patnaik, .

    STEP Journal April 2017. Promoting the promoter. Despite being entrenched in a web of regulations and prejudice, Indian ‘promoters’ continue to thrive. Rishabh Shroff…

  17. Foreword - April 2017 Chris Erwood TEP, .

    STEP Journal:April 2017. Foreword. Morven McMillan. Chris Erwood TEP.

  18. Crown rules Tony Pitcher TEP, .

    Tony Pitcher explores the international and EU initiatives that are influencing major developments in the Crown Dependencies Developments in the Crown Dependencies of Gue…

  19. Year in, year out: a case study Jérôme Stern, .

    Jérôme Stern discusses the move from an operating business to an investment business, and provides a case study detailing why his family business chose this route Key …

  20. The path of less resistance Richard Frimston TEP, .

    STEP Journal April 2017. The path of less resistance. Richard Frimston discusses legislation that simplifies the process for having public documents accepted, but which d…

  21. Troubled waters Ben Rhodes, .

    STEP Journal April 2017. Troubled waters. Various problems can beset trusts, including the potential for insolvency, as Ben Rhodes explains

  22. Testing times, part 2 Dr Quintin Rayer, .

    STEP Journal April 2017. Testing times, part 2. In a follow-up to his article in the October 2016 edition of the STEP Journal, Quintin Rayer discusses the pros and cons o…