STEP Journal: Issue 5, 2022

Monday, 17 October 2022
Journal-Landing-Top-Issue5-2022-

Welcome to Issue 5 of the STEP Journal. We explore developments in the Asia Pacific region, from common intention construction trusts in Hong Kong and the transmission of securities in India to the court’s application of New Zealand’s new trust legislation. This issue’s focus on compliance and regulation covers the UK’s Trust Registration Service in great detail, while also exploring regulatory updates from across the globe.


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


Read the full issue online

Welcome to Issue 5 of this year’s STEP Journal.
Section
Published date
17/10/2022
Awards update | Policy consultations | Save the dates
Section
Published date
17/10/2022
The Russian invasion of Ukraine has prompted global sanctions affecting many Russian-connected companies and individuals. Helen Swire examines the ramifications for practitioners.
Section
Published date
17/10/2022
Emily Deane on STEP’s work with the UK government
Section
Published date
17/10/2022
Dave Madan on estate planning in a blockchain world
Section
Published date
17/10/2022
Gary Seib and Clement Chui discuss key learnings from two recent cases with respect to claims made pursuant to a common intention constructive trust in Hong Kong
Section
Published date
17/10/2022
Polina Kozlova on New Zealand’s new trust law and the courts’ ability to approve variations that may be detrimental to beneficiaries
Section
Published date
17/10/2022
Adeline Wong and Istee Cheah provide an overview of Labuan’s adoption of international taxation standards
Section
Published date
17/10/2022
Ashvini Chopra and Mahima Thakur detail the difference between the ‘transfer’ and ‘transmission’ of assets in India
Section
Published date
17/10/2022
Wenhao Han provides an offshore assessment of options for aggrieved beneficiaries in Asian family trusts, using the Cayman Islands and BVI as an example
Section
Published date
17/10/2022
Henry Brandts-Giesen provides a guide to relationship property law in New Zealand and proposed changes to the law that may be on the horizon
Section
Published date
17/10/2022
Katharina Byrne assesses best practice for recruiting new trustees
Section
Published date
17/10/2022
Rosie Schumm asks if costs will be the new way to establish blame for divorce in England and Wales, following the introduction of no-fault divorce
Section
Published date
17/10/2022
John D Bunker breaks down the latest UK Trust Registration Service Manual guidance
Section
Published date
17/10/2022
Lara Crompton asks if a US revocable trust needs to be registered on the UK Trust Registration Service
Section
Published date
17/10/2022
Ashley Fife and Georgia Fotiou examine proposed changes to the Common Reporting Standard and the likely impact on trusts
Section
Published date
17/10/2022
Melissa Virahsawmy-Naik and Zahrah Juman assess the legislative landscape in Mauritius for cryptocurrencies and virtual assets
Section
Published date
17/10/2022
Hugo Rönneskog reviews the European Commission’s proposal for a directive to prevent the misuse of shell companies for tax purposes
Section
Published date
17/10/2022
Daniel Frajman looks at current changes to rules and principles in Canadian charity law, including for international giving
Section
Published date
17/10/2022
Sebastian McVicker-Orringe and Iain Mottram outline HMRC’s current programme of work regarding complex and opaque offshore structures
Section
Published date
17/10/2022
Dawn Register and Helen Adams detail common mistakes in UK tax disclosures and how to remedy them with HMRC
Section
Published date
17/10/2022
Raul-Angelo Papotti, Giovanni Cristofaro and Margherita Pittori discuss the Ministerial Decree on the Italian beneficial owner register
Section
Published date
17/10/2022
Monica Bity and José Victor Castelo Branco Neves da Silva explain changes to Brazil’s foreign exchange legal framework
Section
Published date
17/10/2022
Emma Menzies and Josie Cuff on how trust companies may adapt to the evolving reporting environment
Section
Published date
17/10/2022
Penelope Warr and Richard Joynt discuss how the principle of equality applies to complex modern families
Section
Published date
17/10/2022
Janys M Scott considers why the EU must address legal parentage to secure child-friendly justice
Section
Published date
17/10/2022
STEP’s newest branch was launched in China last year. Although still in its early stages, the branch has been working tirelessly to create roots in the jurisdiction. Here, we chat with one of the founding members of the STEP China Committee, Brenda You TEP, about how the branch has grown.
Section
Published date
17/10/2022

The content displayed here is subject to our disclaimer. Read more