STEP Journal: November 2016

Tuesday, 01 November 2016

I think it is fair to say that STEP members throughout the world are experiencing increased complexity. We face greater due-diligence requirements in terms of our clients, so, for those of us working with international families, it is particularly benefi cial to have the ability within STEP to interact with professionals in multiple jurisdictions.

Table of contents

Regional Focus
Christine Perry and David P Stevens consider how to navigate the challenging tension between the Canadian system of capital gains tax and the US system of wealth transfer tax.
Latest Development
Endurance test
Amanda Edwards examines the law governing enduring powers of attorney created before March 2000.
Issue Focus
Robin McGhee on the revival of the discretionary trust.
Special Feature
In September, a panel of Jersey practitioners met for a STEP Journal roundtable, sponsored by Jersey Finance, to discuss the prevailing trends in the industry.

I think it is fair to say that STEP members throughout the world are experiencing increased complexity.
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Published date
07/11/2016
Richard Frimston examines the impact of Rome IV on drafting pre-nuptial agreements, and matrimonial and inheritance contracts.
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01/11/2016
A positive personal brand will help you maintain and grow your existing client base, Gill Steel explains.
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07/11/2016
A lack of privacy rights upon death is at odds with the increasing drive to protect personal data, argues Margaret O’Sullivan.
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07/11/2016
With one eye on an upcoming Supreme Court decision, tax residents of third-party states have the opportunity to claim a rebate on social contributions in France, Frederic Mege explains.
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02/11/2016
Amanda Edwards examines the law governing enduring powers of attorney created before March 2000.
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02/11/2016
Robin McGhee on the revival of the discretionary trust.
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02/11/2016
In cases of divorce and separation among adults with incapacity in Scotland, Alison Edmondson says advisors should give consideration in advance to issues such as guardianship with appropriate powers.
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02/11/2016
The LSB’s report exposes a number of interesting statistics. Contrary to anecdotal evidence, using an unregulated provider is apparently not as problematic as once thought. Patricia Byron, Andrew Kidd and Angus Houston.
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07/11/2016
Joshua Rubenstein summarises his talk at the STEP Canada National Conference 2016, where he explained that practitioners need to adapt to change and embrace new opportunities.
Section
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02/11/2016
Christine Perry and David P Stevens consider how to navigate the challenging tension between the Canadian system of capital gains tax and the US system of wealth transfer tax.
Section
Published date
01/11/2016
Ruth Moore, Andrew Goldstone and Stuart Crippin outline key tax differences between Canada and the UK.
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03/11/2016
Leigh-Alexandra Basha and Shelly Meerovitch discuss how to identify and solve problems in the taxation of non-resident aliens in the US.
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04/11/2016
Neil Schoenblum explains how Nevada’s new decanting statute can prove exceptionally beneficial.
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04/11/2016
Andrew Willetts considers a recent UK Supreme Court decision, which reaffirmed that, when interpreting commercial trust instruments, the courts will rely heavily on the words and phrases contained in the document itself.
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04/11/2016
Graham Virgo discusses Patel v Mirza, in which the UK Supreme Court adopted a new approach to the illegality defence requiring the examination of three considerations
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04/11/2016
In September, a panel of Jersey practitioners met for a <i>STEP Journal</i> roundtable, sponsored by Jersey Finance, to discuss the prevailing trends in the industry. On the agenda were new developments in transparency; the impact of key UK developments, such as Brexit; and amendments to Jersey legislation. Words: Beatriz Brockhurst.
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04/11/2016
Dawn Register and Helen Adams consider the UK government’s proposals for a formal requirement to correct tax returns, and the new Worldwide Disclosure Facility.
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07/11/2016
Victor Barajas and Eduardo Ramos Parra explore the reasons why Mexico’s recent tax amnesty failed to meet expectations.
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07/11/2016
Helen Hatton encourages a fresh look at mechanisms to prevent and forestall money laundering and terrorist financing.
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07/11/2016
By Withers LLP and Robert L Williams TEP
Reviewed by Paul Knox TEP
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07/11/2016
Research by the Legal Services Board (LSB), the independent regulatory body in England and Wales, has found that consumers of legal services are increasingly turning to unregulated providers, such as will writers, because of their lower and more transparent pricing, and their higher levels of innovation and service differentiation. We asked an advocate for unbiased commentary on will making, a solicitor and a will writer for their thoughts on the LSB’s findings.
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02/11/2016

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