STEP Journal: February 2015

Sunday, 01 February 2015

2015? Stop the world – I want to get off! No, of course, I don’t. Crocuses and snowdrops are burgeoning all over Britain (as we publish, not as I write). Here’s the first issue for the new year.
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Richard Frimston ponders EU registers of trusts and beneficial owners.
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In his final column, Martyn Gowar looks back at his influences and predicts a bright future for the industry.
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01/02/2015
Stefano Loconte discusses Italy’s new voluntary disclosure procedure for overseas assets.
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01/02/2015
New worldwide Chair Edward Buckland TEP has assumed responsibility for STEP at a pivotal point in the industry’s history. Here, he discusses strategy: how STEP will deal with today’s challenges and how it will strengthen its position as the pre-eminent professional association for practitioners advising families across generations
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Amanda Edwards explains how a claim for loss on sale of land relief following a death can sometimes result in a larger tax bill.
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01/02/2015
John Harper recalls a lesson he learned a long time ago, courtesy of Customs.
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Val Cox ponders political intelligence, one of the many skills that members can learn more about via STEP’s CPD Centre.
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01/02/2015
Byron Cannon reviews a recent decision of the New South Wales Court of Appeal that highlights the importance of vigilance and awareness when taking instructions for the preparation of a will.
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Helen Dervan reviews a recent New Zealand High Court decision that found a trust settled by the corporate trustee was a sham.
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Patrick Hamlin and Sharon Ser discuss a Hong Kong ruling on the appropriate forum for divorce proceedings between a German couple, and the status of their prenuptial and postnuptial agreements.
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Dr Irina Francken-Medvedeva explains how the philanthropic environment in Asia Pacific stands to benefit from the greater involvement of professional advisors.
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Maria Elena Hoffstein and Brenda Lee-Kennedy contemplate a new era for post-mortem philanthropy in Canada.
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01/02/2015
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 manner to the founder, donors or related persons.
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01/02/2015
Emma-Jane Weider and Morgan Kainth discuss the changing philanthropic environment.
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Ian Macdonald considers the Scottish Law Commission’s recommendations for reform of trust law.
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Robert Postlethwaite considers a new capital gains tax exemption for private company owners who sell to an employee ownership trust, and a connected income tax benefit for the company’s employees, brought in by the UK Finance Act 2014.
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01/02/2015
The statutory residence test came into force in the UK in April 2013. Fiona Fernie considers some practical examples.
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01/02/2015
Sheena Grattan highlights an important difference between the family provision jurisdictions in Northern Ireland and England and Wales, which, if missed, could have very serious implications for practitioners.
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Mark Stewart provides an overview of the Scottish system of ‘legal rights’, which is not without its own pitfalls for unwary practitioners based elsewhere in the UK.
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‘Fiscal transparency’ is the current political mantra, but when is tax transparency oppressive? Paul Seal considers.
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Charlotte Thorne explains how taking the time to devise an enhanced spending strategy can help families to protect their portfolios.
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Michael Giraud and Dale McNutt offer trustee strategies for ensuring long-term harmony between those involved in a family business.
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Jenny Bird reflects on how relevant the 200-year-old regulation is today.
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Frédéric Rochat on Swiss wealth management in changing times.
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