STEP Journal: July 2013

Monday, 01 July 2013

Being far above the Earth gives you a good perspective on the global business environment, finds Simon Rylatt.
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Martyn gowar tries to make sense of the continuing debate over government and media attitudes to fairness and tax around the world.
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01/07/2013
Richard Frimston explains the link between bus timetables and the EU draft regulation on the acceptance of public documents.
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Amanda Edwards explains capital gains tax (CGT) on inheritance... on the premise that there should generally be no CGT charge where an event is chargeable to inheritance tax.
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John Harper explains some of the issues arising from the use of nominee shareholder declarations.
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01/07/2013
Val Cox introduces Alchemy, one of a set of new business support tools available to STEP members.
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01/07/2013
Emma Jordan and Catharine Bell discuss HMRC, Hastings-Bass and mistakes in the light of The Supreme Court decision in Pitt and another v HMRC and Futter and another v HRMC.
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Oliver Auld on the validity of will disputes in England and Wales.
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Tracy Harris discusses Lillyman v Lillyman and claims by dependants in England and Wales.
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Kerry Ayers discusses fraud on power, with reference to New Zealand case law.
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Hannah Kulaga discusses the Australian position of costs awards in family provision applications.
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Richard Howarth and Olivier Zucker discuss Africa’s potential.
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Haydn Taylor encourages trustees to look to Africa.
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Shammeem Abdoolakhan reviews Mauritius’ legal and financial regulation framework.
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James Benoit discusses why Mauritius is the ideal platform for investments into Africa.
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Malcolm Moller considers the India-Mauritius tax agreement.
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Sean Costello looks at the shifts in wealth distribution and growth in India.
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Mark Biddlecombe explains that there are opportunities for expert fiduciary services in Dubai, but that knowledge of the region, and an ability to be flexible are the order of the day
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Christian Stewart discusses the case of the Yung Kee Goose Restaurant and its lessons for family businesses.
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Patricia Woo and Michael Olesnicky on why family offices need to adopt a global approach to tax management.
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Dr Nico Francken discusses one of the oldest and least-known foundations.
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Grace Choi analyses British Columbia’s Family Law Act.
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01/07/2013
Ronnie Pannu and Iain Sanderson review HMRC’s current activity and open disclosure facilities in light of its offshore evasion strategy
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Tracey Dargan discusses the limited legal rights of former cohabitants under English law.
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Toby Harris discusses the availability of agricultural property relief in a landmark Upper Tax Tribunal decision.
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01/07/2013
Vivian Haines, Georgina Hepburne Scott and Tanja Jegger provide an overview of UK tax considerations for art collectors.
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Gerry Brown discusses recent developments in the taxation of life assurance policies.
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Patrick Connolly discusses the impact of the UK's RDR
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