STEP Journal April 2012

Volume 20 | Issue 3
Cheque mate
Even-handed generosity does not always result in the intended outcome, says Amanda Edwards
Keep in touch
John Harper on marketing offshore services
Unity v Renvoi: the struggle endures
Richard Frimston on the Brussels IV Succession Regulations
Attitudes change
Martyn Gowar on why the new general anti-avoidance rule worries him
Splitting heirs
Jacqueline Burckhardt Bertossa on forced heirship rules
Healthy competition
Innovation maintains the Channel Islands’ market edge and joining forces will only strengthen their position, says David Dorgan
Change is the new imperative
Michael Betley on how the Channel Islands are remaining competitive in the emerging international economy
Nothing to hide
Julian Hayden argues that the Crown Dependencies are not tax havens and supports the idea of speaking with one voice
Added value
Steve Hull on what the new Isle of Man Foundations Act 2011 has brought to the island
Next chapter
Guernsey’s foundations law is expected to be introduced later in 2012. Russell Clark examines the opportunities it will bring to the island
Valid case
Lisa Springate and Robert Gardner discuss the landmark decision reached on the validity of litigation funding in Jersey
What lies beneath
Mandy Connolly, Natalie Dimond and James Wilson put employee benefit trusts in the spotlight
Blunt weapon
Nick Wallis’ heart sinks at the 68 pages of legislation and 173-page guidance about the new disguised remuneration rules
FATCA: a guide for trusts and companies
Jay Krause and Theodore Ahlgren report on the proposed Foreign Account Tax Compliance Act regulations issued by the IRS
Gift exchange
Wendy Philips on the new tax relief for lifetime gifts of cultural property
Under attack
South African trust law is moving ahead rapidly, says Harry Joffe, who reports on the groundbraking case of FNB v Britz and others
Fail safe
Grant Jones reports on why trust insolvency is important and makes a plea for change
Mediation and reconciliation
The Trust Law Committee in England and Wales proposes change to Arbitration Act 1996
Get it right first time
Julian Frere offers investment advice for discretionary and interest in possession trusts
Family ties
Is the family constitution legally binding – and should it be? Barbara R Hauser answers this intriguing question
All’s fair in love and separation
Tracy Harris looks at the perils of owning a property jointly when not married in light of the Kernott v Jones case
Switzerland Business & Investment Handbook
Markus Heeb recommends this revised and expanded edition to a variety of readers


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© 2012 Society of Trust & Estate Practitioners