STEP Journal: July 2014

Tuesday, 01 July 2014

Welcome to your latest STEP Journal, which this time puts Asia Pacific in the spotlight, and also includes a special focus on contentious trusts and estates. Before anyone gets the wrong idea, those two do not, of course, go hand in hand for any particular reason (other than the vagaries of annual STEP Journal content planning)!
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01/07/2014
Liberate yourself from the tyranny of your inbox and treat yourself to some quality thinking time, urges Martyn Gowar.
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01/07/2014
Richard Frimston highlights an anomaly in EU measures concerning inheritances due to children.
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01/07/2014
Michael Petritz and Andreas Kampitsch review Austria’s trust alternative.
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01/07/2014
Ian Huddleston, STEP’s Council member for Northern Ireland, talks to Sally Percy about the worlds of real estate and regulation
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13/08/2014
Amanda Edwards on the steps for successfully incorporating documents in a will.
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01/07/2014
John Harper recalls aspects of the Thyssen case, which was under way in March 2000, when he went to live and work in Bermuda.
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01/07/2014
Hugo Struthers, Charlie Seligman and Mike Townsend are the first chartered surveyors to become STEP members. Hannah Downie asks them what benefits STEP membership can offer those in the property industry
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24/06/2014
Ahead of the launch of the new STEP Qualifications and Membership Framework, Nigel Race explains what this initiative means, some of its features and how it will benefit STEP and its stakeholders.
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01/07/2014
Kate Hanslow provides an overview of the various tests for capacity to execute instruments appointing enduring guardians in Australia.
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01/07/2014
Lara Mardell on the benefits of using a trust in pre-IPO structuring.
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01/07/2014
S Sharma examines the Singapore Court of Appeal’s approach to tax avoidance in a case of corporate restructuring with a financing arrangement.
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01/07/2014
Christian Stewart discusses the role of family elders in preserving the wealth of Asian families.
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01/07/2014
James Laycock offers a checklist of points for trustees to consider when faced with a beneficiary’s request for disclosure.
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01/07/2014
Adam Carvalho calls for yet greater reform after a case extending the courts’ ability to rectify wills.
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07/07/2014
Keith Robinson questions the reasoning behind a recent decision on disclosure in the case of Bermuda purpose trusts.
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07/07/2014
Toby Graham review the Bermudan case of In Re A Trust, the first post-Schmidt authority on the courts’ willingness to override trust information control mechanisms and order disclosure.
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07/07/2014
Christian Girod examines a recent Swiss court decision allowing a foreign estate to obtain information about a Swiss bank account held in the name of an entity.
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07/07/2014
Trust lawyers should revisit their precedents in light of the Jersey Court of Appeal’s redefinition of ‘exclusive jurisdiction’ and ‘forum for administration’ in the landmark case of Crociani v Crociani, writes Jonathan Speck.
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07/07/2014
Alice Palmer and Frederick Bjørn compare the inheritance tax, succession law and matrimonial regimes of Denmark, Sweden and Norway.
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07/07/2014
Dhana Sabanathan and Shu-Ping Shen offer estate-planning advice to international couples from the US and the UK.
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07/07/2014
William Hancock offers some practical tips on the sale of fine art in the UK.
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07/07/2014
Jackie Maguire explains why family businesses should not overlook the importance of their intellectual property.
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07/07/2014
Robert Jamieson reviews some inheritance tax aspects of discretionary trusts.
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07/07/2014
The Jackson reforms took effect on 1 April 2013, significantly affecting the way litigation might be funded in England and Wales. Nicholas Holland and Lorraine Jeffery revisit the reforms one year on.
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07/07/2014
Probate Disputes and Remedies has not been written purely for practitioners – far from it.
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07/07/2014

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