Amanda Edwards considers the ongoing duties of executors

Martyn Gowar on tax rates

Richard Frimston on the impact of succession law on SMEs

Dawn Register and Michael Fernandopulle review the two new disclosure opportunities launched by HMRC and highlight the important considerations for advisors

Christian W Hafner outlines the challenges facing the future of Switzerland's financial centre

Dr Sibilla Cretti and Karin Rfenacht on Switzerland's bank secrecy and the exchange of information for tax purposes

Michael O'Sullivan and Ariel Sergio Goekmen consider the role of family businesses in the post credit crisis economy

Keith Johnston considers the findings of a major new STEP report on the evolution of offshore - in particular, looking at the industry's views on the future of bank secrecy

Paul Buckle looks at issues for trusts and trustees in the current economic climate

Jeremy Berchem looks at a structure that enables UK-listed entities to raise equity finance quickly and economically using an offshore subsidiary

Fred Milner and Ray Scott on prudent investment management in a changing world

Harry Joffe considers a recent South African judgment on racially discriminatory clauses in a trust deed

Rose Chamberlayne explains the new Bahamas Executive Foundation

Ed Stone and Karen Corless on recent developments in Bermuda: TIEAs, OECD white list, perpetuities and residency

Lindsay Lutterman considers the factors a Cayman Islands trust should take into account when asked to disclose information to beneficiaries

Russell Cohen and Jeremy Cline explore the UK tax consequences that may arise for individuals and trustees with holdings of non-sterling currency or assests denominated in a currency other than sterling

Andrew Rogerson discusses a landmark Canadian ruling setting aside fraudulent conveyances

Julie Butler considers the impact of recent changes to the UK Furnished Holiday Lets rules

Chris Young reflects on the historic approach to statutory wills in England and Wales and New South Wales and looks at guidance and direction under new legislation

Steven Kempster and Oliver Egerton-Vernon review the decision in Jones & Ors v Firkin-Flood & Ors (2008) EWHC 2417 and the lessons it provides for trustees on monitoring and intervening in the running of underlying family business in a trust

Gerry Brown reports on Drummond v HMRC, a case involving capital gains tax avoidance using life assurance policies

Martyn Gowar reviews Ray & McLaughlins Practical Inheritance Tax Planning