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Sara Bonavia writes about her experience following STEP’s Essay Route to membership
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02/03/2023
Reena Morjaria describes her experience studying for STEP qualifications
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02/03/2023
Phil Youdan discusses how best to protect a testator’s wishes, with an emphasis on the ‘golden rule’
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03/11/2022
Andrew Morgan clarifies issues of occupation rent with reference to a recent England and Wales Court of Appeal decision
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03/11/2022
Alastair Laing and James Hamilton outline considerations for succession planning and the division of wealth in family offices
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07/07/2022
Eesha Arora and Sophie Wettern Kirk explore the different forms of ‘residence’ for UK tax and immigration purposes
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07/07/2022
Tanya Roberts and Christina Pippas review parental responsibility legislation in the UK and the issue of relocating children following a divorce
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07/07/2022
Cécile Vuillier and Guillaume Grisel explore the benefits of private trust companies and forthcoming trust legislation for families in Switzerland
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07/07/2022
Deidree Bain lays out considerations for advisors in supporting family entrepreneurship
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07/07/2022
Kiran Beeharry and Clare Mackay assess the impact of Brexit on cross-border matrimonial law in England and Wales
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20/05/2022
Eri Horrocks and Henry Hood discuss the recent England and Wales case of Horohoe v Horohoe, stressing its usefulness in preserving the autonomy of separating couples
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13/04/2022
Guy Vaissière explains how art assets have been used to generate urgent liquidity for trusts as a result of the pandemic
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09/03/2022
Tom Hall assesses the implications of recent UK government reforms to statutory care funding in England
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09/03/2022
Philip Marcovici, Samantha Morgan and Jefferson VanderWolk discuss the potential implications for private capital held in trusts and otherwise of a recent OECD move towards a minimum tax for multinational corporations
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09/03/2022
Alison Hills discusses a recent landmark ruling in which the England and Wales High Court rectified pension increase provisions
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09/03/2022
Andrea Tavecchio and Riccardo Barone discuss situs of cryptocurrencies in the context of Italy’s new resident regime
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09/03/2022
Shabnam Shaikh and Ipshita Bhuwania reveal how residency rules have affected non-resident Indian citizens during COVID-19
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09/03/2022
Jessica Parker maps out a prudential approach for when a family business is facing a criminal or regulatory investigation
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14/01/2022
Hugues Salomé, Natacha Tendeiro and Victoria Kinson look at tax-planning opportunities for US citizens benefiting from the Swiss lump-sum taxation regime
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14/01/2022
Michael Giraud and Jonathan Sprigg discuss how technology is affecting trust administration practice
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14/01/2022
Paul Saunders explains the impact of equity release schemes on testamentary freedom in the UK
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14/01/2022
Henry Hood explores how divorce settlements may be influenced by personal asset management during a marriage in England and Wales
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14/01/2022
Camilla Wallace and Andrew McIntyre provide a practitioner’s toolkit for processing landed estates in England and Wales
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29/07/2021
Ola Adeosun explores the flexibility of options when UK pension assets form part of settlement on divorce in England and Wales
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29/07/2021
Carly Doshi, Sianne Haldane and Michele Fugiel Gartner discuss the rise of the blended values approach for building a portfolio
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29/07/2021
Stephen Lawson and Dominic Hendry outline the importance of preparing a family tree during the will-writing process in England and Wales
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29/07/2021
Polly Atkins on whether a former spouse can be required to pay rent pending the sale of the family home in England and Wales
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23/04/2021
Craig Ward examines how persons lacking in mental capacity may consent or refuse to COVID-19 vaccination in England and Wales
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23/04/2021
Rachel Clark asks what the future holds for unexplained wealth orders in the UK
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23/04/2021
Stephen Horscroft explores the effect of the England and Wales Court of Protection’s influence on tax planning
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23/04/2021
Matthew Howson surveys the future of business companies in the British Virgin Islands in a post-economic substance environment
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02/03/2021
Emily Grosvenor-Taylor assesses the state of lifetime gifts and failed potentially exempt transfers in the UK
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02/03/2021
Oliver Embley provides an overview of tax and family considerations when planning for the succession of a family business in the UK
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02/03/2021
Venetia Taylor explores the rights of landowners in the England and Wales when minerals are found beneath their property
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02/03/2021
Marcus Leese and Wisdom Hon provide practical advice for practitioners advising Chinese private clients
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15/01/2021
Natalia Patseva and Daria Nevskaya outlines important corporate issues to consider when registering a yacht in the British Virgin Islands
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15/01/2021
Eleanor Goodridge assesses the impact of a recent England and Wales High Court case on uplifted guideline hourly rates for Court of Protection assessments
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15/01/2021
Changes in divorce law in Guernsey and England and Wales are finally reflecting modern society, write Charles Hale and Elizabeth Couch
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15/01/2021
Scott Taylor analyses the successful claim by the daughter of the deceased, despite long-term estrangement, in a recent England and Wales High Court case
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15/01/2021
Julien Dif discusses recent changes in the Dubai International Financial Centre’s trust law
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24/11/2020
Eddie Bell, Sarah Arnold and Alan Johnson on avoiding weak claims under the 1975 Act following the recent England and Wales case of Shapton v Seviour
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24/11/2020
Elliott Philipps and Simon Everington detail the rules surrounding the recognition of foreign wills and intestacy in Gibraltar
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24/11/2020
Two recent England and Wales High Court cases give clarity to the operation and reach of the UK forfeiture rule, writes Polly Coram
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24/11/2020
Abigail Palmer-Page calls for clear and consistent financial limits for releasing funds without a grant of representation in the UK
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24/11/2020
Phil Youdan examines the future of anonymity in variation of trust applications in England and Wales
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02/10/2020
Paul Saunders describes how holograph wills may complicate or resolve existing succession plans in the UK
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02/10/2020
Alice Lau and Nicholas Tan describe how China’s tech boom changes the demand on trustees in Hong Kong and Singapore
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02/10/2020
Ed Smyth considers the UK Criminal Finances Act 2017’s UWOs and AFOs and what advisors need to know when dealing with them
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02/10/2020
Keith Corbin reviews historical changes in the private wealth sector that bear comparison to the impact of COVID-19
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02/10/2020
Eleni Drakou explains changes to the law of resale in Cyprus’ art world
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03/09/2020
Sinead O’Callaghan and Nathan Masih-Hanneghan analyse the complications of casting off ‘domicile of origin’
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03/09/2020
George Williamson and Jonathan Arr discuss funding options for private client disputes in England and Wales
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03/08/2020
Nicola Saccardo and Gabriele Colombaoini examine the new rules on the income tax treatment of trust distributions to Italy-resident beneficiaries
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03/08/2020
Sara Adami-Johnson outlines will revocation requirements in California, for when clients change their mind
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03/08/2020
Simon Blain considers whether there is a growing trend towards private dispute resolution in family law cases in England and Wales
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03/08/2020
Henry Wickham looks at sustainable investment and the role of the fiduciary, using Jersey as an example
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03/08/2020
Simon Mitchell explains why UK trusts are still key to effective estate planning when it comes to complex families
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03/08/2020
Katherine Pymont explains how to lessen the likelihood of a successful claim against a charity when drafting wills involving charitable bequests
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03/08/2020
Matthew Yates examines the recent change to the law of organ donation in England
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03/08/2020
Jersey will soon implement the OECD’s mandatory disclosure regime (DAC6) through its own mandatory disclosure regime; David Dorgan details its terminology and requirements
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19/06/2020
Tara E Frater highlights tax and legislative reforms implemented in Barbados to comply with the OECD’s BEPS project
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19/06/2020
Victor Barajas on the impact of recent tax reforms to wealth structures in Mexico
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19/06/2020
Bernadette Carey and Chris Duncan explain how to limit trustees' exposure to claims and liability.
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19/06/2020
Nicola Saccardo and Gabriele Colombaioni analyse the recent implementation of 5AMLD's impact on tax reporting of income
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19/06/2020
Stephanie Parker details the circumstances by which clients may claim a loss on sale of shares against inheritance tax in the UK
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19/06/2020
A recent England and Wales High Court decision provides guidance for trustees on making sure that their protections are valid, effective and cover their activities, writes Matt Shayle
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19/06/2020
David Kilshaw, Magnus Boyd and Matt Newton explore how recent tax reforms have changed home ownership in the UK
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19/06/2020
Tara Hopwood on the evolution of the role of a trustee during times of a crisis
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19/06/2020
Marie-Claire Bleasdale’s ‘practitioner checklist’ provides tips on how to prevent the risk of undue influence claims succeeding in court
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19/06/2020
Constance McDonnell QC explains how to ensure the validity of wills during a lockdown in the UK
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19/06/2020
Hetty Gleave discusses the rising trend of cohabitation agreements for unmarried couples in England and Wales
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19/06/2020
Jeremy Cline explains how implementing a family constitution can reduce the potential for disputes after death
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06/05/2020
Rebecca Rose considers trustee costs in removal applications following the Jones v O’Keefe decision in New Zealand
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06/05/2020
Samuel J Wilkinson explains the importance of protecting private client information from cyber-attacks
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06/05/2020
Linda Lamb considers the inclusion of pets in pre-nuptial agreements to help avoid painful disputes after separation
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06/05/2020
Kate Harris and Katherine Reed discuss the ownership of a body after a recent burial dispute case in England and Wales
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06/05/2020
Rachel Chisholm on keeping divorce costs down by encouraging solutions through mediation
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06/05/2020
Rosemary Marr TEP reviews the second edition of Patricia Byron's Last Orders
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06/05/2020
David Stead brings together the views of an international network of advisors in philanthropy
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06/05/2020
Hitomi Sakai warns of the tax implications for non-Japanese residents planning their estates in Japan
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06/05/2020
Paul Saunders explores survivorship when deaths occur in close succession across time zones
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25/03/2020
Julie Butler on how proposed IHT changes to lifetime gifting rules may affect farm succession planning in the UK
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25/03/2020
Yuri Andrey Mattana Freitas and Kelly Fuoco explain the impact of Law n. 13784 on the Brazilian investment fund industry
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25/03/2020
Vincent Chan and Fiona Chan examine trends in employee incentive plans in Asia
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24/03/2020
Geoff Cook reflects on how the ‘new-age’ family office has continued to embrace corporate governance
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25/03/2020
Peter Hodson on the use of the English Statute of Elizabeth for fraudulent transfers across jurisdictions
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25/03/2020
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