STEP Journal July and August 2010

STEP Journal July and August 2010

Volume 18 | Issue 7
E&W Student column
Amanda Edwards considers wills, marriage, and civil partnerships
Difficult clients
Martin Gowar on acting for difficult clients
IPPIL how surreal?
Richard Frimston on Intellectual Property and Private International Law
Education, education
Through our education programmes, STEP aims to provide suitable training for those new to trusts and estates, and also to more experienced practitioners.
New STEP Certificate
STEP is launching a new qualification for England and Wales, The STEP Certificate in Will Preparation.Louise Polcaro interviews Toby Harris about the new Certificate
Study tips
Val Cox shares some tactics for Diploma and Qualified Practitioner students
The Panamanian foundation
LeRoy W Watson III on a Panamanian tool in tune with Latin American planning needs
Recent developments
David Pytches and Raymond Davern survey recent developments in the British Virgin Islands andthe Cayman Islands
A matter of principle
Christopher Russell and Rachael Reynolds consider whether decisions of trust company directorsare amenable to the Hastings-Bass principle
Time well spent
Ian Macdonald extols the importance of process and governance in establishing a family office
Private and confidential
Michael Betley considers whether trustees are making promises they cannot keep when it comesto confidentiality
Getting real
Christian Mustad explains his approach to direct investment management
Duty bound
John Brown considers whether the solicitor for a trustee owes a fiduciary duty to the trust
One year on…
On the first anniversary of the Jersey Foundation, Giles Corbin assesses how successful it has been
New benefits
Michael Cadesky highlights the benefits to US LLCs under the Canada-US treaty
Should I stay or should I go?
Steve Bougourd on the increasing UK tax burden on UK resident, non-domiciled high net worth individuals
GAAR: Certainty in doubt?
Sean Dooley considers the impact of the recent case of Lehigh on the uncertainty surrounding the GAAR
Dementia and the law
Charlie Siegle explains the key issues that must be taken into consideration when dealing withindividuals who lack or may lack mental capacity
Notaries public
Anthony Northey asks: what are notaries in England and Wales and what do they do?
Assessing value
Julie Butler on development land values at death and the aggressive stance taken by HMRC
Understanding Family Business – a Practical Guide for the Next Generation
Understanding Family Business a Practical Guide for the Next Generation By Andrew DrakeReviewed by Martyn Gowar


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