STEP Journal: February 2009

Discover what makes a trustee stand out from the crowd.

Examining the definition of a notary and the difference between a notorial authentic acte and a common law deed.

Etienne Eichenberger and Heiko Specking examine the changing face of European philanthropy

Considering the structuring issues for offshore private trusts.

Exploring the use of Cayman Islands and British Virgin Islands trusts in employee share option and incentive plans.

Jersey foundations - a new concept in Jersey law and a new product for Jersey.

Some of the main Islamic trust products and rules to consider on distribution.

15 questions you were afraid to ask, post FA 2008.

Why South Africa and the United States should renegotiate their estate tax treaty.

A look at the recent proposed amendments to the EU Savings Tax Directive.

A report on the curious case of Anjouan; a jurisdiction that shows why 'offshore' is a meaningless catch-all that is damaging to our industry.

Considering some of the more aggressively marketed tax products.

Discounted Gift Trusts: are they the ultimate inheritance tax planning tool?

The main IHT issues that an executor should consider when faced with declining asset values.

The issues trustees need to consider when selecting and monitoring the performance of investment advisors.

An approach that private clients practitioners should adopt to ensure that a tough investment period does not become a disastrous one.

Reviews of 'Wealth Management Planning: The UK Tax Principles' by Malcolm Finney and 'The Taxation of Foreign Domiciliaries 2008-09' by James Kessler QC.