STEP Journal: Issue 5, 2022
Monday, 17 October 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.
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Welcome to the new issue of the Journal. On 28 August 2022, Singapore lifted the last border measures put in place because of the COVID-19 pandemic. Singapore was not the first, nor will it be the last, but the removal of these final border measures allowed many to heave a deep sigh of relief that perhaps we are closer to normality. But, are we?
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Awards update | Policy consultations | Save the dates
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The Russian invasion of Ukraine has prompted global sanctions affecting many Russian-connected companies and individuals. Helen Swire examines the ramifications for practitioners.
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Emily Deane on STEP’s work with the UK government
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Dave Madan on estate planning in a blockchain world
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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
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Polina Kozlova on New Zealand’s new trust law and the courts’ ability to approve variations that may be detrimental to beneficiaries
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Adeline Wong and Istee Cheah provide an overview of Labuan’s adoption of international taxation standards
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Ashvini Chopra and Mahima Thakur detail the difference between the ‘transfer’ and ‘transmission’ of assets in India
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Wenhao Han provides an offshore assessment of options for aggrieved beneficiaries in Asian family trusts, using the Cayman Islands and BVI as an example
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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
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Katharina Byrne assesses best practice for recruiting new trustees
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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
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John D Bunker breaks down the latest UK Trust Registration Service Manual guidance
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Lara Crompton asks if a US revocable trust needs to be registered on the UK Trust Registration Service
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Ashley Fife and Georgia Fotiou examine proposed changes to the Common Reporting Standard and the likely impact on trusts
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Melissa Virahsawmy-Naik and Zahrah Juman assess the legislative landscape in Mauritius for cryptocurrencies and virtual assets
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Hugo Rönneskog reviews the European Commission’s proposal for a directive to prevent the misuse of shell companies for tax purposes
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Daniel Frajman looks at current changes to rules and principles in Canadian charity law, including for international giving
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Sebastian McVicker-Orringe and Iain Mottram outline HMRC’s current programme of work regarding complex and opaque offshore structures
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Dawn Register and Helen Adams detail common mistakes in UK tax disclosures and how to remedy them with HMRC
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Raul-Angelo Papotti, Giovanni Cristofaro and Margherita Pittori discuss the Ministerial Decree on the Italian beneficial owner register
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Monica Bity and José Victor Castelo Branco Neves da Silva explain changes to Brazil’s foreign exchange legal framework
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Emma Menzies and Josie Cuff on how trust companies may adapt to the evolving reporting environment
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Penelope Warr and Richard Joynt discuss how the principle of equality applies to complex modern families
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Janys M Scott considers why the EU must address legal parentage to secure child-friendly justice
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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.
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