STEP Journal Volume 18 issue 10

Volume 18 | Issue 10
Declaration of trust
IN her regular column for STEP England and Wales diploma students, Amanda Edwards considers the uses of a declaration of trust.
To be or not to be
John Harper considers the ‘nominee director’ in his regular column for STEP Internation Diploma students.
Martyn Gowar on whether capital taxation makes any sense in its current form.
The EU is in STEP
Richard Frimston on protecting our tools in the box.
A valuable tool
Peter G Economides analyses the uses of the Cyprus International Trust.
Tax on the Rock
Chris White explains the recent developments in the Gibraltar tax system.
Good business in a global environment
Mediterranean Finance Centres Focus
Supporting international transactions
Doeie Lessing explains recent amendments to South African international tax impacting cross-border transactions.
LDF: one year on
After more than 12 months since its introduction, Phil Berwick considers the development and the continuing opportunities offered by the Liechtenstein Facility.
A significant drag
Martin Straub on retrocessions and undisclosed payments in Swiss asset management.
Symbiotic relationship
Paul Douglas on the debate as to whether bank-owned trust conpanies are compatible with their parent banks.
Coming of age
Raymond Davern considers the steady growth of private client legal services in the BVI
The forgotten trust
Juan Pardini details the advantages of the Pananma trust.
Building better boards
Calre Yeowart and Jane Thomas examine what makes a good charity board.
Preparing for ABS
Ian Muirhead on the importance of business management processis and procedures.
We will remember them
Phil Reed explains one of the lesser known inheritance tax exemptions: the ‘Death on Active Service’ provisions.
The twist in the tale
Julie Butler on cleansing of potential development land using holdover reliefs.
Big relief
Matthew Woods highlights some useful pointers to be drawn from the decision in the Balfour case.
The World Trust Survey
Ediited by Charles Gothard and Sanjvee Shah (Oxford, OUP, 2010) Reviewed by Keith Robinson.


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