STEP Journal March 2013

STEP Journal March 2013

Volume 21 | Issue 2
Setting the agenda
Martyn Gowar reflects on the skills, lessons and aspirations gained from his mentor, John Turner
No ordinary residence – nae bothy
Richard Frimston discovers an unexpected problem with the new UK statutory residence test
The Curacao trust regime
Maria Hernandez outlines the history and characteristics of the trust in Curacao
Breadth of knowledge
Louise Polcaro speaks to Russell Bussey about a new member service: the Trustee Managed Portfolio Indices
A simple estate
Amanda Edwards explores areas of surprising complexity for clients
Angel or demon?
John Harper considers the trust protector
Tips for trustees
Cheryl Farnham advises trustees to dust off their trust files and take an active approach to administration
Study notes
In the first half of a two-part series, Filippo Noseda and Gavin Ferguson speak to the STEP Journal about the new STEP Certificate in Foundations
It’s art, but is it legal?
Karen Sanig on the importance of thorough due diligence in the management of private art collections
Errors of attribution
Henry Legge QC and Jordan Holland consider issues for private client practitioners surrounding the attribution of works of art
In the picture
James Carleton reflects on the increasingly important role played by professional advisors to art collectors
Art and trust
Martina Moscardi offers her recommendations for dealing with historical assets in Italy
Light at the end of the tunnel?
David Lambotte considers the impact of TIEAs on blacklists
The view from here
Carlos de Serpa Pimentel provides a review of key developments in the Cayman Islands and BVI in 2012
News from Nassau
Bianca Beneby outlines some recent developments in Bahamian trust legislation
The world stage
Ashley Crossley and Phyllis Townsend on offshore planning for the wealthy Brazilian
The avoidance question
Javier Enrique Ayuso, Ezequiel Lipovetzky and Martin Calatrava on trust variation in Argentina
The new holy grail?
Patrick Harney, Spencer Clarke and Holly Jones consider the potential of UK family investment companies in light of the recent Petrodel case
Know your rights
Dr Beric Croome explores the authorities’ duties to the taxpayer in South Africa
Clarté, légalité…
Eugenie Berthet outlines the main issues addressed by French tax authorities in their guidelines on the tax legislation applicable to trusts
Lowering the FBAR
Daniel W Hudson on the US government’s clampdown on foreign bank accounts
Dangerous ground
Dr Ariel Sergio Goekmen on pitfalls and risk mitigation for trustees
Tailors versus the super models
Should clients demand individually prepared portfolios or opt for premade asset-selection policies? Ian Burrows weighs up the arguments
Don’t follow the herd
Charlotte Thorne on risk in decision-making
Personnel choice
Kate Leppard on how to choose a wealth manager
The Global Residence and Citizenship Handbook
Lisa Cornwell reviews The Global Residence and Citizenship Handbook


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