STEP Journal: Dec/Jan 2019-20
Sunday, 01 December 2019
December 2019/January 2020 : Full Issue
The New Year will bring some new challenges to our professions, as has been the case for nearly a decade. The continued legislative and regulatory efforts to increase the transparency of financial markets will inevitably have the side effect of higher complexity and heavier compliance burdens in the way we work.
Section
Published date
04/12/2019
Richard Frimston explores the obligations to identify a ‘court’ in cross-border succession regulations in Europe
Section
Published date
04/12/2019
Michael Giraud and Verena Roberts reflect on global transparency legislation developments over the past five years
Section
Published date
04/12/2019
Sarah Manuel outlines STEP’s Professional Standards Committee’s new marketing and advertising guidance
Section
Published date
04/12/2019
Harry Rogers considers the benefits of including gold as part of a diversified portfolio of investment assets
Section
Published date
04/12/2019
Julie Wynne explores how non-financial philanthropic support can be offered through employee volunteering in Switzerland
Section
Published date
04/12/2019
Meg Saksida identifies the complications that may arise when completing an R185 form in England and Wales
Section
Published date
04/12/2019
Sheena Grattan explains the differences between executor limits in Northern Ireland and England and Wales
Section
Published date
04/12/2019
Sally Edwards discusses the increased focus on moral and ethical investing, and the challenges this presents to trustees
Section
Published date
04/12/2019
Berardo Lanci and Adea Meidani outline the key tax issues for advisors related to collecting art in Italy and France
Section
Published date
04/12/2019
Nicole Gallop Mildon and Álvaro Aznar Azcárate discuss the use of LPAs for mental capacity in England and Wales, Spain and France
Section
Published date
04/12/2019
Yiota Georgiou and Ioannis Sidiropoulos discuss the creation of a register of ultimate beneficial owners in Cyprus
Section
Published date
04/12/2019
Javier Frías explains how the Spanish Supreme Court equalises tax treatment of inheritances for resident and non-resident taxpayers
Section
Published date
04/12/2019
Frédéric Roux explores changes that could impact the tax liability and disclosure requirements of foreign trusts in France
Section
Published date
04/12/2019
Simon Gorbutt discusses the EU’s DAC6 and how its implementation impacts cross-border insurance-based planning
Section
Published date
04/12/2019
Asya Andreeva details bank compliance and reporting considerations for Russian clients
Section
Published date
04/12/2019
James Green considers key risks for individuals as financial services firms grapple with implementation of the SMCR in the UK
Section
Published date
04/12/2019
As Poland implements 4AMLD, Kinga Romanovska and Piotr Augustyniak highlight the risks of improper beneficial ownership reporting
Section
Published date
04/12/2019
Lawrence Brody sets out what estate planners need to know about the US income taxation of life insurance death benefits
Section
Published date
04/12/2019
Global families are on the increase, with some looking to incorporate a move to the US. A STEP Journal roundtable, sponsored by Schroders Wealth Management US, examined the critical factors advisors need to consider when helping UK clients and their families transition to the US
Section
Published date
04/12/2019
Alexandra Docherty reviews key recommendations from the UK OTS report into potential changes to the inheritance tax regime
Section
Published date
04/12/2019
Dinesh Menon explores the ‘mysterious’ role of the trust protector and what, if any, its fiduciary responsibilities may be
Section
Published date
04/12/2019
Rosamond McDowell sets out and puts into context the incoming changes to the registration of marriages in England and Wales
Section
Published date
04/12/2019
David Cadin and Ed Drummond encourage the legal sector to embrace technology
Section
Published date
04/12/2019
Julia Burns and Matthew Watson consider the implications of new services in England and Wales allowing individuals to preserve tattoos after death
Section
Published date
04/12/2019
James Kemp examines the recent England and Wales High Court case of Scarle, determining the order of death in an elderly couple
Section
Published date
04/12/2019
Practitioner’s Guide to Probate and the Administration of Estates is a well-written and authoritative guide on the law and practice relating to non-contentious probate and the administration of estates from a practical perspective
Section
Published date
04/12/2019
The content displayed here is subject to our disclaimer. Read more
Connect with us