STEP Journal: Aug/Sept 2019
Thursday, 01 August 2019
August/September 2019 : Full Issue
Musician Bob Dylan famously sang about how the times were a-changin’ back in 1964, and it is probably fair to say that, in the past 55 years, we have seen times change, for better or worse, over and over again.
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Richard Frimston looks at sanctions and other constrictions that are leading to increased scrutiny of certain international clients
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Michael Giraud on what independent trust companies need to do in order to thrive
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In the first part of this two-part article, Andrew Prosser warns investors about the potential adverse impact of cognitive and emotional bias
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James Maloney notes the fifth anniversary of the UK social investment tax relief and considers what the future may hold for this underused relief
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The trust instrument, and not the letter of wishes, is the beating heart of the trust, writes Toby Graham
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Iris Wuenschmann-Lyall explains the quick succession relief for inheritance tax in England and Wales
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Legislative changes have increased transparency and reporting requirements in Latin America and the Caribbean. Helen Swire examines what this means for practitioners across the region
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Kai McGriele explains the latest amendments to the Cayman Islands trusts regime that came into force in June 2019
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Ana Onate outlines Colombia’s new tax reforms
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Tara Archer-Glasgow and Audley D Hanna discuss the trend in the Bahamas for cooperation in disclosure of private information under MLA treaty/convention legislation
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Valentin Ibarra and Ernesto Silva provide an overview of the Mexican fintech regulations and the related tax considerations
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Anthony Partridge explores how the new Cayman Islands wills law heralds a more flexible approach
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Luciana Guaspari de Orleans e Bragança and Marina de los Santos Gonçalves examine the updated law on endowment funds in Brazil
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Damian Bloom and Alison Cartin explain the recent changes to the taxation of interest in UK property
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Panya Sittisakonsin details the new property tax in Thailand
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Eesha Arora and Sophie Wettern explore considerations around the holding of UK residential property by international clients
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Peter J Glowacki and Scott Gorski set out the changing compliance landscape for persons who own real property in Canada
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Adam Loveitt warns of the perils of not properly insuring a UK estate’s assets
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Gerry Coombs warns that the days of using companies to hold Spanish residential property are over
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Stephen Ross assesses the use of unexplained wealth orders in the UK
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Sam Hart reviews HMRC’s latest report on gifting behaviours in England, Scotland and Wales
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Claire Tuohy highlights the forced-heirship provisions for spouses in Ireland’s succession laws that, if overlooked, could have serious implications for clients and advisors
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Robert Jamieson examines the important entrepreneurs’ relief changes introduced by the UK Finance Act 2019
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Nicola Carroll explores the implications of Re Hannon for Irish estate practitioners
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Vivian Haines summarises two of the main heritage tax reliefs available in the UK
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For powers of attorney in Scotland, Susanne Batchelor and Nicola Neal consider the significance of including a power to make gifts
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Ziva Robertson and Jennifer Ronz review the latest developments in Dawson-Damer v Taylor Wessing
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Julie Butler highlights the key tax headaches of diversifying away from traditional farming with regard to the UK Agriculture Bill 2017-19
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Peter Bobbin explains how the Australian Taxation Office has approached the taxation of cryptocurrencies
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Dr Michaela Petritz-Klar looks at what proposed anti-avoidance rules will mean for cross-border hybrid structures with one foot in Austria
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The popular private trust company structure has its upsides, but watch out for the hidden complications, Richard Grasby warns
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One party relocating abroad may result in a significant headache when guiding an English client through the divorce process, says Harry Nosworthy
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