Article Search

Country Focus

  1. Reality check on swift transactions Sally Edwards TEP and Katherine Neal, .

    STEP Journal: December 2016/January 2017. Reality check on swift transactions. Receiving instructions in time to take action before the end of the tax year is always an i…

  2. Beyond the letter of the law Michael Young TEP, .

    STEP Journal: December 2016/January 2017. Beyond the letter of the law. Updated guidance for STEP members involved in UK tax planning takes effect on 1 March 2017. Michae…

  3. Present and correct Dawn Register TEP and Helen Adams, .

    STEP Journal: November 2016. Present and correct. Dawn Register and Helen Adams consider the UK government’s proposals for a formal requirement to correct tax returns, …

  4. Mexican waiver Victor Manuel Barajas TEP and Eduardo Ramos Parra, .

    STEP Journal: November 2016. Mexican waiver. Victor Barajas and Eduardo Ramos Parra explore the reasons why Mexico’s recent tax amnesty failed to meet expectations.

  5. Defence in depth Helen Hatton, .

    STEP Journal: November 2016. Defence in depth. Helen Hatton encourages a fresh look at mechanisms to prevent and forestall money laundering and terrorist financing.

  6. Foreword - November 2016 Stanley A Barg, .

    STEP Journal: November 2016. Foreword - November 2016. Stanley A Barg. I THINK IT is fair to say that STEP members throughout the world are experiencing increased complex…

  7. Confidential matters Margaret O’Sullivan TEP, .

    STEP Journal: November 2016. Confidential matters. A lack of privacy rights upon death is at odds with the increasing drive to protect personal data, argues Margaret O’…

  8. Three and clear Graham Virgo, .

    STEP Journal: November 2016. Three and clear. Graham Virgo discusses Patel v Mirza, in which the UK Supreme Court adopted a new approach to the illegality defence requiri…

  9. At the top table Beatriz Brockhurst, .

    STEP Journal: November 2016. At the top table. In September, a panel of Jersey practitioners met for a STEP Journal roundtable, sponsored by Jersey Finance, to discuss th…

  10. Statute of liberty Neil Schoenblum TEP, .

    STEP Journal: November 2016. Statute of liberty. Neil Schoenblum explains how Nevada’s new decanting statute can prove exceptionally beneficial.

  11. Language barrier Andrew Willetts TEP, .

    STEP Journal: November 2016. Language barrier. Andrew Willetts considers a recent UK Supreme Court decision, which reaffirmed that, when interpreting commercial trust in…

  12. Endurance test Amanda Edwards, .

    STEP Journal: November 2016. Endurance test. Amanda Edwards examines the law governing enduring powers of attorney created before March 2000.

  13. Acts of disunion Alison Edmondson, .

    STEP Journal: November 2016. Acts of disunion. In cases of divorce and separation among adults with incapacity in Scotland, Alison Edmondson says advisors should give con…

  14. Good will hunting Patricia C Byron, Andrew Kidd TEP, .

    Research by the Legal Services Board (LSB), the independent regulatory body in England and Wales, has found that consumers of legal services are increasingly turning to …