STEP Journal July 2012

STEP Journal July 2012

Volume 20 | Issue 6
Owed on Toad Hall
Amanda Edwards provides a case study highlighting the importance of inheritance tax planning.
The bearer of bad tidings
Beware the bearer bond and the non-specific power of attorney, recommends John Harper.
Trust me, I’m an analogous institution
Richard Frimston attempts to define analogous institutions in the EU
No votes in wealth
Martyn Gowar demands more consistency and honesty from tax policy.
Common-law solutions
Martina Moscardi relishes the chance to discuss the use of trusts in Italy.
Success at succession
Mark Evans identifies key challenges faced by family businesses, and suggests guiding principles that can help them improve the odds of longevity.
Why is succession so difficult?
There are many answers, and every family has their own issues to deal with. Hakan Hillerstrom looks at some of the most common.
Private wealth planning
Marcus Leese on trends in the South-East Asia trusts market.
Asia’s emerging wealthy
Louise Polcaro summarises recent research into Asia’s high-net-worth individuals.
Trusts for IPOs
Richard Grasby illustrates the increasing role of the trust lawyer in IPO transactions, particularly in Asia, and discusses how a properly structured trust can give comfort to all involved.
Horses for courses
Angela Calnan and Sean Cheong on practical estate planning in Asia.
Wealth management in Asia
Previewing the 2012 STEP Asia conference, Hong Kong.
Worth a look
John Hart explains the use of New Zealand look-through companies as a vehicle for international tax planning and investment structuring.
Favourable regime
Tom Arieli and Simon Badger outline the benefits of the New Zealand foreign trust regime.
Enhancing competency
Anthony Grant reviews the New Zealand STEP Conference 2012.
Crying out for uniformity
Glenn Dickson on the uniform succession laws project – 20 years on and still a long way from being uniform.
Disposal Down Under
Angela Cornford-Scott examines the impact of capital gains tax on deceased estates in Australia.
The case of the missing will
In his address at the inaugural STEP function in Tasmania, the Honourable Justice Tom Gray considered the legal principles regarding copy wills.
Same sex, different succession
Christine Smyth provides an overview of the Civil Partnerships Act 2011 and its implications for succession lawyers in Queensland.
The bigger picture
Carl McConnell outlines some of the recent developments regarding UK taxation of sportspeople and possible planning opportunities in this area.
After the events
Ben Brice considers the London Olympic legacy.
A helping hand?
Peter Steer considers the case of Barrett v Bem, examining the legal formalities of execution of a will where the testator-directs someone to sign on their behalf.
Busman’s holiday
Julie Butler reports on a case that saw inheritance tax relief achieved on a furnished holiday let.
Probate valuation
The STEP UK Practice Committee offers guidance on the valuation of UK residential property for probate purposes.
Trust Protectors
Stephen Arthur reviews ‘Trust Protectors’ in this month’s column.


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© 2012 Society of Trust & Estate Practitioners