STEP Journal: Issue 3, 2020
Monday, 22 June 2020
Welcome to Issue 3 of the STEP Journal. This issue’s alternative investment focus takes us into the world of fine art and ageing wines, with a special exploration on some of the new trends for the more adventurous collector including whisky and handbags to comics and war medals. The regional focus puts a spotlight on the UK and Ireland, covering the use of Scottish powers of attorney across borders; a recap of law, practice and procedure surrounding statutory wills in Northern Ireland; and an overview of tax rules when owning property in the UK.
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22/06/2020
What you need to know about the upcoming changes to STEP’s qualifications structure
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12/06/2020
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22/06/2020
Following the recent merger of Microgen and Touchstone, the combined business has been renamed under a new brand – TrustQuay. Keith Hale, Executive Chairman of TrustQuay, talks to the STEP Journal about the challenges firms face as they look to increase their global reach, while complying with tighter regulatory measures.
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As the coronavirus outbreak causes global lockdown, STEP’s News Editor Helen Swire provides a regional overview for the Crown Dependencies
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22/06/2020
Julie Currie sets out recent developments impacting pension schemes in Jersey and Guernsey
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22/06/2020
Susanne Batchelor and Jessica Flowerdew explore the use of Scottish powers of attorney in England and Wales, and outside the UK
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22/06/2020
Rupert Morris highlights lessons from a recent Guernsey Court of Appeal judgment on trust termination and indemnity for Guernsey trustees
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22/06/2020
Sheena Grattan explains the law, practice and procedure surrounding statutory wills in Northern Ireland
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22/06/2020
Helen McGhee looks at the present state of UK tax rules that must be considered when owning and disposing of UK property
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22/06/2020
In the first of a two-part article, Paul Saunders asks where a trustee stands when property is the only trust asset
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22/06/2020
Julie Butler warns of the potential risks of ‘hope value’ in farmland, following a recent UK Lands Chamber case
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22/06/2020
Alexander Learmonth extracts the lessons from the recent England and Wales High Court decision in Price v Saundry
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22/06/2020
John Gill explores the importance of timing when estate planning for family businesses in Ireland
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22/06/2020
James Riby discusses a recent England and Wales Court of Appeal decision overturning a ‘special contribution’ to justify an unequal division of marital assets
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Paolo Ludovici and Andrea Gallizioli guide us through Italy’s new tax provisions on non-resident trusts and distributions to Italian beneficiaries
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22/06/2020
Hugues Salomé on how the OECD’s new anti-abuse rules may put holding structures at risk
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22/06/2020
William Hancock and Mariella Southgate explain how adventurous investors are seeking to diversify their portfolios by immersing themselves in the world of alternative investments
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22/06/2020
Nathan Prior analyses recent data to show opportunities in the expanding field of sustainable investing
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22/06/2020
Maria Chumanova and Daria Nevskaya explain taxation issues arising from the inheritance of art collections in different jurisdictions, such as France, the UK and the US
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22/06/2020
Tim Maxwell highlights the implications of transporting art across borders, following a case between Italy and Switzerland involving a da Vinci painting
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Philip Legrand explains the use of private market investments in a strategic portfolio
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Lena Bruning asks whether Bordeaux fine wines can stand the test of time in an investment portfolio
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Clive Beer discusses the potential ramifications of improper protection of fine art in an estate plan
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Melanie Damani highlights the impact of UK anti-money laundering regulations on the art market
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Gian Andri Töndury TEP is a Partner at Umbricht Attorneys in Zurich, Switzerland, where he advises domestic and international private clients, family offices and companies, and represents private clients and foundations in inheritance and trust disputes. More recently, Gian has joined the STEP Journal Editorial Board.
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22/06/2020
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