STEP Journal February 2012

STEP Journal February 2012

Volume 20 | Issue 1
That’s your lot
Amanda Edwards appraises chattles
Eggs in baskets
John Harper on wising up to investment risk
The EU bull in the China shop
Richard Frimston looks at Chinese private international law since 1 April 2011
Hindsight and foresight
Martyn Gowar on how past experiences should prepare us for the future
Hope and charity
Patrick Hamlin discusses the major changes to charities law proposed by the law reform commission of Hong Kong
Settle down
Marcus Leese on private wealth planning for Asian families
As simple as black and white?
Paul Hunter and Daniel Bisson on taxation blacklists and the position of Singapore
Challenging perceptions
Scott Devine looks over the results of STEP’s Asian five futures report
Degrees of separation
Stuart Aikman and Daniela Glover discuss the consequences of divorce on family business and consider some UK tax and financial implications
Laying down boundaries
It is not enough to just set up a trust or other legal structure to own and secure a family business, says Christian Stewart
Parental guidance
Sandy Loder on how exponential change affects family business
All to be revealed
Leon Harris reviews the new Israeli voluntary disclosure procedure
For richer, for poorer
Annmarie Gosling and Alvaro Iraizoz Reclusa discuss whether pre-marriage financial planning is a demonstration of true love or a cynical attempt at wealth preservation
Keep it in the family
Julien Dif looks at the Luxembourg private holding company, focusing on the salient features of societe de gestion de patrimoine familial
Trend setting
Yuvraj Juwaheer makes the case for Mauritian trusts
Frozen over
David A Altro and Ben Jeske look at corporate freezes that don’t melt under Canada Revenue Agency Scrutiny
Small world
Fiona Fernie and Dawn Register consider how the recent Swiss-UK tax agreement’s information-sharing provisions enable UK tax authorities to ‘follow’ money coming out of Switzerland
The dangers of estate planning
Christopher Groves and Colin Smith reflect on the UK’s Financial Services Authority’s first fine for failing to report a reduction in shareholding when an individual resigned as trustee
Name sake
Michael Shenkin reports on Guernsey’s world-first decision on image rights protection
Simple solution
Craig MacIntyre on private trust company solutions for intergenerational success and wealth protection in Bermuda and the BVI
Adjusting to modern life
Moira Sofaer on a recent case that outlined how the UK’s Court of Protection deals with disputes about a person’s mental capacity
Take the initiative
Tim Derksen and Andrew Rutherford look at accounting matters for trusts
Business and Agricultural Property Relief
Chris Erwood praises this authoritative, technical book and welcomes its detailed cross-referencing


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