STEP Journal: Issue 5, 2021

Monday, 18 October 2021
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In Issue 5 of the STEP Journal, we shine a spotlight on Europe, looking at tax updates across the continent and the changing trusts landscape in Switzerland. This issue also has a special focus on compliance and careers, covering compliance passports, beneficial ownership reporting and AML rules. This issue also celebrates our STEP Private Client Awards 2021/22 recipients.


View the full issue as a digital magazine (login required), or read online below.

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Your must-read digest for developments at STEP
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A speed‑up of charitable spending: can the philanthropic sector afford it?
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COVID‑19 has pushed many estate‑planning processes online. Helen Swire asks what this means for the industry and what challenges may yet arise
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Richard Dew TEP reviews Contentious Trusts Handbook, Practice and Precedents
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James Painter explains how technology is streamlining the appointment of new investment managers
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A retrospective of developments in trust legislation, regulation and case law over 30 years
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The 16th Annual STEP Private Client Awards ceremony was once again held virtually this year, with glasses raised and toasts made via video link, celebrating the stars of the private client world
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Daniel Paserman, Inbar Barak-Bilu and Moran Ben Dayan compare two recent judgments analysing tax residency in Israel
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As the Italian Supreme Court rules on indirect taxes on asset transfers to trusts, Antonio Longo asks what this means for the future
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Adea Meidani describes uncertainty in the tax regime applicable to trust distributions made to a French beneficiary
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Andrew McCallum assesses the changing landscape of the Swiss trust industry, new trustee regulation and a possible incoming substantive Swiss trust law
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Roman Kubiak analyses a recent case that considered whether Norwegian laws applied to an English and Welsh estate
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A recent French Supreme Court decision has ruled that company shares can be treated as immovable assets for tax treaty purposes, writes Frédéric Roux
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Mark Tottenham stresses the importance of employing the right expert in a disputed handwriting case
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Yvonne Evans reflects on a century of the Trusts (Scotland) Act 1921
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James Quarmby stresses the need for LGBT+ employees facing relocation to receive formal protection
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Philip Marcovici and Noam Noked advocate the piloting of a compliance passport programme for individuals and trusts
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Grensy Quintero, Kenneth Bransom and Ahmed Cassim assess the new rules around beneficial ownership reporting in the US
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Geoff Cook examines the state of information exchange, transparency and ultimate beneficial ownership registers
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Ashley Fife and Gina Pereira discuss the unintended consequences of the FATF Standards, with an emphasis on Bermuda
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Julien Dif provides an overview of recently updated anti-money laundering rules in the Dubai International Financial Centre
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We sit down with one of STEP’s newest members
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An interview with one of STEP’s Employer Partners
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Andrew Wilkinson explains what a recent landmark UK Supreme Court decision means for restricted gifts of land
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James Corbett analyses a recent Jersey Royal Court decision and asks whether discretionary trusts are too easily used as a shelter for the proceeds of fraud
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Eleanor Riches-Lenaghan and John Riches assess the utility of charitable and discretionary trusts when structuring a disaster relief fund, using the example of two historic UK disasters
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Calvin Kai Fung Lo TEP is a Partner at Stevenson, Wong & Co. Calvin was the recipient of a STEP Excellence Award for being one of the highest-scoring graduates across all four papers and all jurisdictions under the STEP Diploma in International Trust Management sitting in 2020
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