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  1. The fine art of risk management Conor Jennings, .

    Conor Jennings proposes a risk-management strategy for tangible assets. The 2008 financial crisis provided a harsh reminder to many investors of the instability of the gl…

  2. Guardian angels Alison Edmondson, .

    Alison Edmondson discusses the appointment of guardians to children in Scotland.

  3. Land a tax break Amanda Edwards, .

    Amanda Edwards explains when a capital gains tax exemption is available for a small part disposal of land Even a wealthy client may make a disposal of a small plot of lan…

  4. Power struggle Keith Wallace and Tim Prudhoe, .

    Vires, recourse and substantiation in light of Credit Suisse International v Stichting Vestia Groep

  5. Gifts from beyond the grave Maria Elena Hoffstein and Brenda Lee-Kennedy, .

    Maria Elena Hoffstein and Brenda Lee-Kennedy contemplate a new era for post-mortem philanthropy in Canada.

  6. Swiss-made foundations Suzanne Wettenschwiler, .

    The Swiss tax-exempt charitable foundation is attractive, cost-efficient and easy to run, with limited formal requirements, provided none of its funds revert in any manne…

  7. Beaten at charades Helen Dervan, .

    Helen Dervan reviews a recent New Zealand High Court decision that found a trust settled by the corporate trustee was a sham.

  8. Show and tell Stefano Loconte, .

    Stefano Loconte discusses Italy’s new voluntary disclosure procedure for overseas assets.

  9. Tax relief gone wrong Amanda Edwards, .

    Amanda Edwards explains how a claim for loss on sale of land relief following a death can sometimes result in a larger tax bill.