STEP Journal May 2012

Volume 20 | Issue 4
On good form
Amanda Edwards on small trusts and reporting requirements
Point of no return
Ponzi schemes have been around for 92 years and are still going strong, says John Harper
A tale of four cities
Richard Frimston on mental capacity and active ageing
Wasted asset
Martyn Gowar on contentious trust lawyers and family wealth
Balancing act
Dr Daniel Lehmann on the equal challenges of understanding trusts and foundations
Reader writes
Your feedback on recent STEP Journal articles and industry news
Introducing STEP’s new Advanced Certificate in UK Tax for International Clients
How to meet the UK tax planning needs of the international client
Advanced Certificate in Family business Advising
Second intake open for new qualification
Best interests
HHJ Marshall QC’s verdict in the case of SM v HM is big news in both the mental capacity world and the trust sector in general. Carol McBride reports on the outcome
Health and wealth
Ruth Keighley and Mandeep Virdee on the extended powers of attorneys and deputies under the Mental Capacity Act 2005
Think clearly about money matters
Julian Frere offers financial planning tips to advisors with potentially vulnerable clients
Onwards and upwards
From humble beginnings, STEP’s mental capacity special interest group has expanded its geographic reach and seen membership rise, says Julie Abrey
Life after the clean-up
Mark Summers looks at what the future holds for Switzerland’s private banking sector
Banking secrecy and discretionary trusts
Switzerland remains a jurisdiction for discreet estate planning for international family clients, says Matthew Shayle
Everything in order
The Liechtenstein Disclosure Facility (LDF) is still the best and cheapest choice for UK nationals, writes Dr Ariel Sergio Goekmen
Building knowledge
Trutees in Switzerland want AML auditors with a deeper understanding of trusts, according to a recent study. Andrew McCallum addresses these concerns
Till death us do part?
Tracey Dargan reports on how the courts deal with inherited, pre-acquired and trust assets for a divorce in England and Wales
21st-century breakdown
Paul Tomlinson on English divorce law and foreign parties
Fighting fire with fire
Morven McMillan and Lucy Diggle report on trustees and divorce, focusing on the Cayman ‘firewall’ legislation
Second homes
Jonathan West provides an overview of multi-jurisdictional divorce cases
Obligations and options
Katy Shayle looks at the EU Saving Tax Directive from a trustee’s perspective
Middle ground
Sofie Hoffman and Sharon Kenchington look at the importance of trustee neutrality
Level playing field
Peter Economides reports on what Cyprus’ amended international trust law has brought to the Island
It takes two to tango
The trust industry talks, says Jessica Morris, so having a positive attitude is integral when parting ways with clients
Traditional value
Cormac Brennan and Susan O’Connell review the remittance basis of tax in Ireland
Genuine occupancy
Julie Butler on principal private residence relief in light of the recent UK case Hanson v HMRC
Honest mistake
Matthew Duncan and Irene McMillan report on a case where a couple’s final intentions were overruled because of a simple admin error
Trust Taxation
Rosemary Marr judges this new edition by its cover


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© 2012 Society of Trust & Estate Practitioners