STEP Journal September 2010
Volume Vol 18 | Issue Issue 8
In his regular column for STEP International Diploma students, John Harper considers to what extent a trustee should consider ethics
This month, Amanda Edwards considers the issue of trustee delegation in her regular column for STEP England & Wales Diploma students
Martin Gowar on charity post 9-11
Richard Frimston asks how long national sovereignty can protect its right to control direct taxation
H Arnold Sherman reviews the recent activity by tax authorities worldwide in relation to tax evasion
Robert MacRae and Paul Buckle on trusts and divorce in the Channel Islands
Alison Vine looks at some of the advantages for UK residents of holding assets in or relocating to the Channel Islands
Simon Savident considers Guernsey company dividends and distributions post 1 July 2008
Geoffrey Todd and Amanda Edwards point out some of the dangers to watch out for when setting up a Living Trust
Pamela Goldfarb on PFICs, taxes and US beneficiaries
Jim Parker examines the practical implications for trustees arising from the new model of Swiss banking and discusses whether the sector is prepared for the changes that are coming
Laura Minnett and James Carleton consider the impact of the extension of UK charity reliefs to EU charities
David de Brito looks in detail at the construction of a trust's Investment Policy Statement
Martin Perry on demographics and investment returns
Marcus Grubb explains how gold can help rebuild investor confidence on the road to recovery
Elena Hoffstein on amendments to the disbursement quota regime in Canada's Federal Budget 2010
Kelly O'Hara and Elaine Rogers consider some of the key provisions of Ireland's Land and Conveyancing Law Reform Act 2009
Patrick Connolly considers the implications of the UK's June emergency Budget on financial planning
Steve Haggett provides a review of the tax and other issues affecting variations in estate planning
Paul Seal on gifts and the appropriate way to deal with the transfer of ownership
By Her Honour Nazreen Pearce, District Judge Sue Jackson. Reviewed by Moira Sofaer
By Patricia C Byron. Review by Rosemary Marr