STEP Journal: April 2010

Thursday, 01 April 2010
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April 2010 : Full Issue

Amanda Edwards explores the topic of choosing the executor, including how many executors are needed and what happens where there is not an executor.
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Martyn Gowar on compliance costs.
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Richard Frimston on easy debt in relation to cross-border succession.
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Meshing client objectives with advisor ability, by Michael Perkins
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A discussion on residence and lump-sum taxation in Switzerland.
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On the practicalities of investing in Swiss real estate.
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Indigenous estate succession planning in Aotearoa, New Zealand.
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01/04/2010
Peter Pexton describes the key competencies that he feels newly qualified TEPs will need in 2015.
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A discussion on new tax issues relating to Canadians owning US real estate.
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01/04/2010
The relationship between offshore fiduciaries and HMRC.
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Three particularly significant new aspects of the expatriation provisions of the US Heroes Act.
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01/04/2010
Three important immigration issues affecting trust and estate attorneys.
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01/04/2010
How the economic crisis of 2008/9 has affected family offices.
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The current situation in the BRIC nations - Brazil, Russia, India and China - (as of year 2010)
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01/04/2010
William Drake explores the concept of a Private Investment Office, in light of independence and impartiality in investment management.
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A way in which charitable giving could be made more effective in the current climate.
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01/04/2010
The Acceptance in Lieu scheme.
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The background behind the UK Treasurys decision to abandon Gift Aid tax relief reform.
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01/04/2010
Twenty-one tax tips for 2010/11.
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Challenges to a will on the basis that the deceased was deluded are on the rise.
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01/04/2010
Why the overall assessment of mainly trading activity shows the greater need for IHT protection, not less, on a mixed estate.
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A review of The Taxation of Charities, 7th Edition, by James Kessler QC and Harriet Brown.
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