STEP Journal June 2010

STEP Journal June 2010

Volume 18 | Issue 6
Student column
Amanda Edwards asks: do we really need estate accounts?
International student column
David Russell gives an antipodean view on trusts and estate practice in a warm climate
Penalties and taxes
Martyn Gowar considers Penalties and taxes
International succession – the new summer garb
Richard Frimston on Intenational succession – the new summer garb
Recognition of foreign trusts
Nicolas Malumian discusses international trusts with Latin American settlors
Keeping your house in order
Christian Stewart considers the question of how the Asian family office can help with family governance
Looking ahead
Mimi Hutton on the STEP Asia Conference’s return to Hong Kong
Is this the future?
Peter McMaster on the shape of modern trust disputes
Investment discretion
Sarah Genequand considers a possibe trustee investment strategy for controlling risks and preventing lawsuits
Mick Jones discusses current challenges and trends in wealth management with the STEP Journal
Michael Donovan, Tom ODonnell and Marnin Michaels discuss the Foreign Account Tax Compliance Act becoming law
International family governance
Barbara Hauser puts forward a proposal for two-tier constitutions
Progress in the Pacific
John Ridgway and Anthony McFarlane discuss tax information exchange agreements in the Pacific
A fair settlement?
Andrew Barton considers the impact that Part III of the UK Matrimonial and Family Proceedings Act 1984 can have on judgments made in overseas divorce cases
Unwise hostility
Andrew Rodger discusses resident non doms and the UK Economy in 2010
Considering relocation
Roderik Strobl explains the key issues that need to be addresses when relocating high-net-worth individuals to Switzerland
Philanthropy interview
In the second series of interviews on philanthropy in private client practice, Clive Cutbill puts the questions to Maya Prabhu
There is only one thing worse than being talked about…
John Rogers Prosser asks: can professional firms enhance their reputaion and fee earning capacity through a positive media strategy, even in a recession
Stepping in
Lynne Bradey discusses new challenges for professional deputies in the UK
Seeing both sides
Jonathan Burchfield puts the case on behalf of charities in relation to the question: charities as beneficiaries-are they simply too much trouble
Stick or twist
Keith Johnston asks: is UK inheritance tax reform back on the agenda?
Another way
Matthew Pitcher discusses some alternatives to pentions in the UK
Working together
Patrick Connolly discusses the relationship between trust and estate practitioners and independent financial advisors


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