STEP Journal: May 2013

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STEP Journal: May 2013

May 2013 : Full Issue

How time flies

Martyn Gowar ponders the rule against perpetuities.

Land of the Alps

Jacqueline Burckhardt Bertossa explains some peculiarities of Swiss law for non-Swiss nationals wishing to purchase real estate in Switzerland.

The view from Toronto

STEP's worldwide Deputy Chair Margaret O'Sullivan talks to Sally Percy about FATCA, federalism and future trends.

Equal half shares

Amanda Edwards considers the valuation of jointly owned property.

A long road to ratifying

Richard Frimston argues that England and Wales should catch up with Scotland on Hague Convention XXXV.

An unfortunate proposal

Alex Elphinston highlights changes to trusts for disabled people and vulnerable beneficiaries in the UK.

Permission granted

Richard Williams considers the recent Australian case of Re Matsis, which confirms that statutory wills can be used for estate-planning purposes, particularly for elderly clients who have lost capacity.

LPAs under the microscope

Alex Ruck Keene considers two important recent judgments addressing lasting powers of attorney.

Swiss lump-sum taxation

Pietro Sansonetti, Dr Jean-Frederic Maraia and Danielle Hostettler discuss the advantageous tax regime for foreign nationals in Switzerland.

The latest model

Gregory C Walsh, Mélanie Crea-Cina and Lyubomir Georgiev are Associates and Marnin J Michaels is a partner at Baker & McKenzie in Zurich.

Back in the hands of the specialists

Gareth R Corbin examines Switzerland's emerging trend for fiduciary and trustee services to be provided by specialist independent trustees.

Football lessons for trustees

Robert Clifford examines Murray Group Holdings PLC v HMRC and argues that changes to law, regulations and best practice mean the trust industry has to alter its behaviour.

Pushing the envelope

Chris Williams considers the new UK property taxes and explains why high-value property owners should think carefully before de-enveloping.

Digital assets

David Evans and Elaine Gray discuss the treatment of digital assets under Guernsey's unique image rights legislation.