STEP Journal: October 2015

Thursday, 01 October 2015

The British Crown Dependencies, which are a regional focus for this issue, are well represented by contributions from all three islands covering the complex interplay between trusts and divorce (Jersey); CRS/AEOI (Guernsey); and the Isle of Man Trusts (Amendment) Act 2015.  

On a separate note, taxation (FATCA and CRS) is partly responsible for the problems that STEP members encounter when dealing with financial institutions –especially when establishing new accounts for family trusts. George Hodgson, Deputy Chief Executive of STEP, considers these difficulties as a result of feedback from members. 

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Table of Contents

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05/10/2015
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05/10/2015
Reform of the fiduciary rule for US investment advisors prompts Joseph Kellogg to consider what is intended by the term ‘fiduciary’.
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07/10/2015
John Harper examines Agip (Africa) Ltd v Jackson, and explains what Admiral Nelson’s eye has to do with constructive trustees
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07/10/2015
Amanda Edwards considers how trustee management expenses should be apportioned.
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07/10/2015
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07/10/2015
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08/10/2015
Amy Coole and Kevin O’Loughlin discuss changes to Isle of Man trust law that are keeping the island competitive.
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08/10/2015
Closet tracker funds have come under fire in Sweden, Norway and the US. They are widespread in the UK investment market, says Saul Djanogly, so it would be prudent for trustees and financial deputies to review their clients’ investments
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08/10/2015
For most investors, the best-possible return on capital is a high priority when agreeing an investment strategy, but a growing number of wealthy individuals and families are taking a more philanthropic approach. Lisa Vizia and Philip Radford discuss this emerging trend.
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08/10/2015
Petros Rialas explains Cyprus’ comprehensive tax reforms, the most important being the creation of a new class of non-domiciled residents.
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08/10/2015
Tax measures agreed as part of Greece’s latest bailout agreement could see high-net-worth individuals seek a new domicile, suggests Katerina I Vagia.
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08/10/2015
Kira Egorova, Elena Novikova and Sergey Artemiev explain who should consider submitting a voluntary disclosure under Russia’s capital amnesty.
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08/10/2015
This STEP Journal roundtable, sponsored by Sanne, drew together private client experts who among them have extensive experience in dealing with the ever-changing demands of the international private client industry.
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08/10/2015
George Hodgson reflects on the difficulties STEP members are facing in their dealings with banks.
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08/10/2015
Gaining a STEP qualification is demanding, and attaining a top mark even more so. It is, therefore, with great pride that we reveal the highest-scoring students in the 2014-2015 CLT International intake. Congratulations to you all!
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08/10/2015
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08/10/2015
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12/10/2015
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12/10/2015

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