STEP Journal March 2012
Volume 20 | Issue 2
Algirdas Semeta, EU Commissioner for Taxation, Customs, Anti-fraud and Audit, reports on the latest measures dealing with inheritance tax
Amanda Edwards discusses the nil band for inheritance tax
John Harper asks whether reserved powers trusts are a double-edged sword
Richard Frimston on cross-border tax
Martyn Gowar on succeeding to the throne
In this new column, Dr Daniel Lehmann looks at the diversity of civil-law jurisdictions
Keith Johnston launches the STEP Private Client Awards 20122013, which recognises the best in trusts and private wealth
Dinesh Menon highlights the key issues facing trustees of objects de luxe
Art is back on the market, but is its value in ownership or investment? Stonehage Executive Directors Ronnie Armist and Steven Kettle put Jennifer Palmer Violet in the picture
Rodney Birrell of the wine investment fund makes the case for Bordeaux to Jennifer Palmer-Violet
Julie Butler on equine investment in the UK
How are investments of passion doing in todays economy? Chris Albert offers his insight and tips for investors
Bilingual sessions and high-profile speakers make first conference in Panama a resounding success
Derek Sambrook reviews Latin Americas economic prospects
Vanessa King looks at vista trusts eight years on
Javier Enrique Ayuso, Ezequiel Lipovetzky and Santiago Oscar Zebel on control retention by Argentine settlors
Marleeen Janssen looks at how the island of Curacao is attracting new clients to its shores
STEP Chairman Michael Young on the problems posed for both families and practitioners in funding care homes fees
Peter Mitchell reports on a lively discussion at the annual Branch Chairs Assembly, where a slightly tongue-in-cheek motion ruffled some feathers
Last year saw some significant regulatory developments across the major offshore jurisdictions. Carlos de Serpa Pimentel highlights the key themes and looks ahead to 2012
Diane Vella Bianco review Maltese and foreign trusts
Steven Meiklejohn praises Mark Dunlops comprehensive and authoritative commentary on a complex area of law