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STEP Journal Issue 1 2020

STEP Journal Issue 1 2020

Welcome to Issue 1 of the new-look STEP Journal. The cover feature this issue takes an in-depth look at the landmark Hong Kong Court of Final Appeal case, Zhang Hong Li v DBS Bank. This issue has a regional focus on the Crown Dependencies, covering Jersey’s first-ever financial penalty against a regulated business, Guernsey’s trust laws and settlor control, and a review of the recent Routier decision in Jersey. The Philanthropy and Charity special feature offers considerations for impact investment portfolios, best practice for gift acceptance policies, and looks at increased transparency regimes for charities in the UK, Bermuda and the Bahamas. We explore Larke v Nugus requests in England and Wales and the issue of capacity in the Cayman Islands, and we delve into a recent case that led to crypto-assets being recognised as property in law.

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Peter Rayney TEP is Principal at Peter Rayney Tax Consulting.
Peter Rayney reviews Tolley's Tax Guide 2019-20.
Regional Focus: Crown Dependencies
Shân Warnock-Smith QC TEP is a Barrister at International Chancery and Trusts Chambers, Cayman Islands, and 5 Stone Buildings, London.

Clause célèbre

Shân Warnock-Smith explores the Hong Kong Court of Final Appeal's landmark decision on anti-Bartlett clauses.
Issue Focus: Philanthropy and Charity
Nick Murphy is a Partner and Head of Charities at Smith & Williamson Investment Management.

Shades of green

Nick Murphy explores important considerations when advising on impact investment portfolios.

Stephen Lawson TEP is Partner and Head of Litigation at FDR Law.

Thirst for change

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