STEP Journal July 2012
Volume 20 | Issue 6
Amanda Edwards provides a case study highlighting the importance of inheritance tax planning.
Beware the bearer bond and the non-specific power of attorney, recommends John Harper.
Richard Frimston attempts to define analogous institutions in the EU
Martyn Gowar demands more consistency and honesty from tax policy.
Martina Moscardi relishes the chance to discuss the use of trusts in Italy.
Mark Evans identifies key challenges faced by family businesses, and suggests guiding principles that can help them improve the odds of longevity.
There are many answers, and every family has their own issues to deal with. Hakan Hillerstrom looks at some of the most common.
Marcus Leese on trends in the South-East Asia trusts market.
Louise Polcaro summarises recent research into Asia’s high-net-worth individuals.
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.
Angela Calnan and Sean Cheong on practical estate planning in Asia.
Previewing the 2012 STEP Asia conference, Hong Kong.
John Hart explains the use of New Zealand look-through companies as a vehicle for international tax planning and investment structuring.
Tom Arieli and Simon Badger outline the benefits of the New Zealand foreign trust regime.
Anthony Grant reviews the New Zealand STEP Conference 2012.
Glenn Dickson on the uniform succession laws project – 20 years on and still a long way from being uniform.
Angela Cornford-Scott examines the impact of capital gains tax on deceased estates in Australia.
In his address at the inaugural STEP function in Tasmania, the Honourable Justice Tom Gray considered the legal principles regarding copy wills.
Christine Smyth provides an overview of the Civil Partnerships Act 2011 and its implications for succession lawyers in Queensland.
Carl McConnell outlines some of the recent developments regarding UK taxation of sportspeople and possible planning opportunities in this area.
Ben Brice considers the London Olympic legacy.
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.
Julie Butler reports on a case that saw inheritance tax relief achieved on a furnished holiday let.
The STEP UK Practice Committee offers guidance on the valuation of UK residential property for probate purposes.
Stephen Arthur reviews ‘Trust Protectors’ in this month’s column.