STEP Journal October 2012

Volume 8 | Issue 20
It’s hard, but it’s harder to ignore it
Martyn Gowar on preparing children for inheritance
 
The regulation whose time has finally come
Richard Frimston on EU Succession Regulation (EU) No 650-2012
 
Shifting forced heirship
Dr Daniel Lehmann on foreign real estate and the European Succession Regulation
 
End of the affairs
Amanda Edwards considers when the administration of an estate comes to an end and why it matters
 
Painting the corporate picture
John Harper explains the basics of investment ratios and how they can be used to assess companies
 
Championing the cause
The new Board of Directors is steering STEP through its continued growth, but where is it heading? Jennifer Palmer-Violet speaks to Deputy Chairman Nick Jacob about his strategic vision
 
The money men
An interview with the Hon Eddie Teare MHK, Isle of Man Treasury Minister; Senator Philip Ozouf, Jersey Treasury and Resources Minister; and Gavin St Pier; Guernsey Treasury and Resources Minister
 
Challenging times
Alan Binnington on the Crown Dependencies' new challenges: the Far East's increasing wealth and distinguishing tax avoidance from evasion
 
Company law: a comparison
James Cooke compares Guernsey and BVI company law
 
The QROPS question
Keith Corbin argues that clients who are simply focused on saving money, and practitioners who are not focused on tailored solutions, can cause significant problems and increase costs for future generations
 
Standing out from the crowd
Robert Clifford considers the best approach for trustees who want to differentiate themselves in a noisy world
 
Island of advantage
Mark Lewin considers the advantages of establishing and running a tax-efficient property-holding structure on the Isle of Man
 
Critical position
Charles Gowlland and Tommy Shillington consider how best to manage conflict in a family office
 
Extra seat
Lisa Vizia discusses the family office spectrum and how a fiduciary practitioner can add value to the process by becoming a partner at the table
 
Ensuring the integrity of tax systems
STEP Chairman Michael Young on safeguarding taxpayers' rights and tackling abusive tax avoidance
 
Love in the time of Radmacher
Tracey Dargan reports on the status of prenuptial agreements in England and Wales post-Radmacher
 
Short marriage, big money
Sofie Hoffman and Sharon Kenchington look at 1975 Act claims by a surviving spouse and the recent case of Lilleyman v Lilleyman
 
Rock and a hard place
Jonathan Fisher QC on restraining overseas trustees under the UK's Proceeds of Crime Act 2002
 
Laying the foundation
Sameer Tegally and Ashvan Luckraz explain the Mauritius Foundations Act
 
The land that wills forgot
Olga Boltenko on Russian succession law and practice
 
Fair warning
Martina Evans considers income distribution and loans from foreign foundations and trusts
 
The quality and efficiency challenge
Raj Kataria on the importance of high-quality trust administration and the possible benefits of outsourcing
 
Private foundations: law and practice
Lisa Cornwell reviews 'Private Foundations: Law and Practice'
 

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