Rosemary Marr is surprised by the findings of an international recruitment survey

Amanda Edwards considers income tax on jointly held property in her column for England and Wales Diploma students

John Harper on promises, volunteers and imperfect gifts

Richard Frimston on patriotism, passion and private international law

Martyn Gowar on the value of family-owned companies

Stephen Platt warns of the need for financial institutions, including trust and corporate service provider businesses, to understand the expanded reach of US law when designing their compliance regimes

George Hodgson outlines the key aspects of a major FATF consultation paper and encourages practitioners to have their say

Philip Sinel and Steven Chiddicks consider the impact of a recent Jersey Judgment that held a director of a company personally liable for the costs of an unsuccessful application by the defendant company

John Greenfield and Kelly Walton examine the implications of a landmark case considering trustees' ability to claim exoneration for their own gross negligence

Peter Niven explores recent developments in Guernsey's fiduciary industry

Jersey industries were adverse to a shared financial services ombudsman plan, and Guernsey seemed to agree. Steve Meiklejohn and Edward Scott discuss whether the joint scheme would be fair, beneficial or even necessary

Phillip Dearden reviews recent Isle of Man developments

David A Altro considers the advantages and disadvantages for Canadians holding Florida rental properties in a limited liability partnership

Andrew Rogerson provides a brief guide to immigration to Canada and how to become a non-tax-resident of Canada

Hilary Spilkin outlines a flexible non-commercial financial vehicle

Julie Butler considers tax planning around residential property

Morven McMillan and Lucy Diggle consider a recent Privy Council decision that might be the end for the legal principle of revocation

Bonnie Steiner considers the role of protectors

Sarah Cormack considers the myriad structuring opportunities and solutions on offer to clients

John McMullen on protecting the position of the senior executive

Alon Kaplan and Lyat Eyal consider the Israeli court's view on attorney-client privilege

Mick Jones puts forward some of the pros and cons of accountants moving into probate work

Frederic Mege highlights the new measures of the French Finance Bill 2011 that are relevant to non-French tax-residents owning real estate in France

Charlotte Thorne considers the advantages and pitfalls of trophy assets

Toby Harris says every private client practitioner should have a copy of Christopher Whitehouse and Professor Lesley King's book about wills