STEP Journal April 2013

STEP Journal April 2013

Volume 21 | Issue 3
Changing times
Rosemary Marr reminds us of the essential ability to keep up with changing circumstances
 
Different agendas
Martyn Gowar on the varieties of family office leadership
 
Could you recognise a South British couple?
Richard Frimston on same-sex marriage and domicile
 
Holes in my cheese
Dr Daniel Lehmann compares the dairy and legal products of Germany and Switzerland
 
Two out of three ain’t bad
STEP board member George Lyall is both a lawyer and an accountant. He's not yet a doctor, but there is still time, he tells Sally Percy
 
No levy for the lodger
Amanda Edwards considers 'rent a room' relief
 
Keeping good company
John Harper on the role of the company secretary
 
Fortune telling
In the second of two articles on the new STEP Certificate in Foundations, Val Cox asks Lead Author Professor John Goldsworth his views on the issues likely to confront foundations in the future
 
Keeping it in the family
Julian Washington on succession planning for business families
 
New perspectives
Nils Johnson outlines the findings of recent research into family businesses that explored how members' skillsets and business practices could be improved to support family business owners
 
Secrets of success
Frank Akers-Douglas, Wilson Cotton and Charles Gowlland share their insight into the components of a family office service
 
Service selection
Richard Joynt and Ian Slack consider what a family office is and when it is appropriate to have one
 
Meeting of minds
Patricia Woo discusses family offices in Asia with veteran advisors Vincent Lam and Doris Ma
 
Live in the moment
Peter Murley calls for change in the Crown Dependencies' financial services sectors
 
Location taxation
Lucia Perchard outlines the new property tax legislation that will be brought in by the UK Finance Act 2013, and what this means for the Channel Islands
 
Finding a purpose
Steve Meiklejohn outlines recent amendments to Jersey's trusts law
 
Benefit test
Robert MacRae and Andreas Kistler examine the implications of a recent decision concerning funding of the costs of a claim for breach of trust
 
A winning system
Gary Hepburn explains the innovative use of Manx trusts to assist with player protection in the e-gaming sector
 
Years of progress
Michael Betley considers the reasons for the growth of incubation of managed services in Guernsey
 
Final verdict
Kurt Rademacher, Samantha Moore and Sloane Jumper consider the final FATCA regulations and the questions they raise for trust practitioners
 
The ages of wealth
Alistair Cunningham consider the UK tax treatment of pension lump sum death benefits
 
Gifts that keep on giving
Simon Weil reviews progress on UK living legacies
 
The Private Wealth and Private Client Review
Reviewed by Edward Buckland
 

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