STEP Journal April 2010

Volume 18 | Issue 4
Student column
Amanda Edwards asks: how many executors are needed?
Compliance costs
Martyn Gowar on compliance costs
Easy debt
Richard Frimston on what he considers to be easy debt in relation to cross-border succession
Socially responsive advising
Michael Perkins considers meshing client objectives with advisor ability
Calculating a lump-sum
Dr Peter Krummenacher discusses residence and lump-sum taxation in Switzerland
Location, location, location
Dr Ariel Sergio Goekmen discusses the practicalities of investing in Swiss real estate
Evolving practice
Jacinta Ruru considers indigenous estate succession planning in Aotearoa, New Zealand
Fast forward: 2015
In the second of a series of three short articles from senior STEP members, Peter Pexton describes the key competencies that he feels newly qualified TEPs will need in 2015
The Canadian way
David Altro discusses new tax issues relating to Canadians owning US real estate
A gentle pas de deux
Neil Oliver considers the relationship between offshore fiduciaries and HMRC
Planning for change
Joshua Rubenstein considers some recent changes in US law and offers some planning tips
Born in the USA
Mark Ivener considers three important immigration issues affecting trust and estate attorneys
Weathering the storm
Sarah Cormack and Patricia Milner consider family offices
Building BRICs
Martyn Samphier and David Gorman look at the current situation in the BRIC nations
Competitive edge
Debby Smeed considers the increased interest in Employee Benefit Trusts that is currently being experienced in Guernsey
Coming of age
William Drake explains the concept of a Private Investment Office
The five per cent solution
Matthew Bishop and Michael Green suggest ways in which charitable giving could be made more effective in the current climate
Saving our heritage
Anastasia Tennant discusses the Acceptance in Lieu scheme
Reassessing reform
Scott Devine outlines the background behind the UK Treasurys decision to abandon Gift Aid tax relief reform
Top tips
Diane Needham offers 21 tax tips for 201011
Delusions in a nutshell
Malcolm Warner outlines the role that delusion can play in assessing capacity
Earl of Balfour
Julie Butler considers why the assessment Overall, mainly a trading activity shows the greater need for IHT protection, not less on a mixed estate.
The Taxation of Charities, 7th Edition
Professor Alex McDougall reviews The Taxation of Charities, 7th Edition, by James Kessler QC and Harriet Brown


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