STEP Journal: Issue 3, 2022
Monday, 06 June 2022
Welcome to Issue 3 of the STEP Journal, which features a regional focus on the Crown Dependencies that covers the latest legislation and regulatory updates. This issue also shines a spotlight on investments, delving into the world of non-fungible tokens, cryptocurrencies, cannabis and other alternative assets that are changing the investment landscape and how we advise.
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Foreword: German philosopher Friedrich Nietzsche said that ‘madness is the result not of uncertainty but of certainty’, which is certainly something to which we can relate in these uncertain times...
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Private Client Awards | Diary dates | STEP Diploma | Diversity awareness
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Simon Hodges provides an update on STEP’s policy positions
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Paula Myers describes how clear communication and empathy are key to making a smooth transition to hybrid working post-pandemic
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In this issue of the STEP Journal, we chat to one of STEP’s newest members, Alexander Lyden-Horn TEP, of STEP Mid-Atlantic
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Sarah Manuel outlines the obligations STEP members have to the public, as well as to their clients
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In this new title published by STEP, Philip Marcovici, Kenneth T Goh and Iraj Ispahani assess a new governance and sustainability framework
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STEP Global Congress is coming to London, UK, on 7–8 July 2022.
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As the World Literacy Foundation enters its last year as STEP’s Private Client Awards charity partner, we look back on what it has achieved through our members’ support
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Denese Molyneux TEP reviews Inheritance Tax Planning Handbook
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Two years on from COVID-19, Helen Swire examines how legislators responded, the impact on practitioners and clients and the possible future implications
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Ruth Abernethy explains new legislation regulating the charitable sector in Guernsey
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Andrew Peedom, David Harby, David O’Hanlon and Simon Hurry discuss the difficulties of enforcing onshore judgments in offshore jurisdictions
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Kevin O’Loughlin outlines recent developments in double-taxation agreements between the Isle of Man and other jurisdictions
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Matthew Guthrie and Diana Rodriguez outline recent changes to fiduciary regulation in Guernsey
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In a world of increasing transparency and regulation, a recent STEP Journal roundtable, sponsored by Equiom, examined the management of trust assets under threat of increased litigation risk, family disputes and privacy challenges
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Robin Melley outlines how practitioners can best advise clients in vulnerable circumstances acquiring ‘sudden wealth’
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Robert Hines considers issues arising over non-fungible tokens during relationship breakdown and divorce in England and Wales
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Michael Giraud and Mark Carpenter explore a trustee’s considerations when investing in residential property
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Helen Freely and Alice Johnson evaluate lifestyle investments and their associated risks from a lawyer’s perspective in the UK
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Danielle Cottignies and Tony Hind detail the shift toward co-investment for family offices
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Tanya Cohen outlines the legality requirements in cannabis‑related investments
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Charlotte Digby explores how NFTs are altering the digital investment landscape
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Mark Northway explains why the growing popularity of ESG investment demands a new perspective from trustees
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Monique Bhullar and James Glover review the benefits of foundation companies in the Cayman Islands, five years on from their introduction
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Hannah Mantle and Charles Hancock review case law in England and Wales that illustrates how the courts are adapting to the modern definition of ‘family’
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Joe Brophy explores a lacuna in English and Welsh law; when a protected party in a Court of Protection dispute dies during the proceedings
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William Ahern and Carmen Chu stress the complexities of making a probate application in Hong Kong with foreign elements
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Adea Meidani and Carole Darbès explains the tax treatment of donations made to charities and the harmonisation of tax regimes in France
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Ken Pope, Dianne Verano and Peter Zachar discuss estate planning for children with disabilities in Ontario, Canada
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Camilla Wallace TEP took home the coveted Trusted Advisor of the Year award, voted for by STEP members, at STEP’s 2021/22 Private Client Awards. We sat down with Camilla, Partner at Wedlake Bell, to discuss her career and what this award means to her.
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