Image STEP Journal: May 2013 01 May 2013 From the editor - Nicholas Dale introduces STEP Journal May 2013 issue Nicholas Dale considers the Rubik agreement, FATCA and the need for clear, concise and up-to-date mental capacity legislation. 01 May 2013 How time flies Martyn Gowar ponders the rule against perpetuities. 01 May 2013 Land of the Alps Jacqueline Burckhardt Bertossa explains some peculiarities of Swiss law for non-Swiss nationals wishing to purchase real estate in Switzerland. 01 May 2013 The view from Toronto STEP's worldwide Deputy Chair Margaret O'Sullivan talks to Sally Percy about FATCA, federalism and future trends. 01 May 2013 Equal half shares Amanda Edwards considers the valuation of jointly owned property. 01 May 2013 Where on Earth is Benjamin? John Harper on dealing with beneficiaries - dead or alive. 01 May 2013 Will preparation: the value of training Martyn Frost discusses will disputes, education and the younger generation. 01 May 2013 A long road to ratifying Richard Frimston argues that England and Wales should catch up with Scotland on Hague Convention XXXV. 01 May 2013 An unfortunate proposal Alex Elphinston highlights changes to trusts for disabled people and vulnerable beneficiaries in the UK. 01 May 2013 Requires immediate attention Mary Condell outlines the current situation of mental capacity law in Ireland. 01 May 2013 How robust is your capacity assessment? Tim Farmer considers some of the elements necessary to ensure a robust report on capacity, as well as the changing face of the 'expert' in this field. 01 May 2013 Permission granted Richard Williams considers the recent Australian case of Re Matsis, which confirms that statutory wills can be used for estate-planning purposes, particularly for elderly clients who have lost capacity. 01 May 2013 LPAs under the microscope Alex Ruck Keene considers two important recent judgments addressing lasting powers of attorney. 01 May 2013 Transforming the OPG Alan Eccles on the introduction of the digital LPA 01 May 2013 Swiss lump-sum taxation Pietro Sansonetti, Dr Jean-Frederic Maraia and Danielle Hostettler discuss the advantageous tax regime for foreign nationals in Switzerland. 01 May 2013 The latest model Gregory C Walsh, Mélanie Crea-Cina and Lyubomir Georgiev are Associates and Marnin J Michaels is a partner at Baker & McKenzie in Zurich. 01 May 2013 Disclosure in demand Dr Ariel Sergio Goekmen on living with the revised LDF directive. 01 May 2013 Back in the hands of the specialists Gareth R Corbin examines Switzerland's emerging trend for fiduciary and trustee services to be provided by specialist independent trustees. 01 May 2013 The UK's fight against tax evasion Dawn Register reviews the latest UK Budget and examines the effects of its tax policies. 01 May 2013 Football lessons for trustees Robert Clifford examines Murray Group Holdings PLC v HMRC and argues that changes to law, regulations and best practice mean the trust industry has to alter its behaviour. 01 May 2013 Pushing the envelope Chris Williams considers the new UK property taxes and explains why high-value property owners should think carefully before de-enveloping. 01 May 2013 Have your cake and eat it? Dinsh Menon on reserved powers trusts. 01 May 2013 A settlor’s friend, and a trustee’s too? Julian Hayden and Michael Powell summarise the functions of protectors. 01 May 2013 Digital assets David Evans and Elaine Gray discuss the treatment of digital assets under Guernsey's unique image rights legislation. 01 May 2013 Flexibility and regulation Mirek Gruna and Ashley Fife on the growth of private trust companies. 01 May 2013 Tolley’s UK Taxation of Trusts (22nd edition) By Matthew Hutton, reviewed by Chris Erwood. 01 May 2013
From the editor - Nicholas Dale introduces STEP Journal May 2013 issue Nicholas Dale considers the Rubik agreement, FATCA and the need for clear, concise and up-to-date mental capacity legislation. 01 May 2013
Land of the Alps Jacqueline Burckhardt Bertossa explains some peculiarities of Swiss law for non-Swiss nationals wishing to purchase real estate in Switzerland. 01 May 2013
The view from Toronto STEP's worldwide Deputy Chair Margaret O'Sullivan talks to Sally Percy about FATCA, federalism and future trends. 01 May 2013
Will preparation: the value of training Martyn Frost discusses will disputes, education and the younger generation. 01 May 2013
A long road to ratifying Richard Frimston argues that England and Wales should catch up with Scotland on Hague Convention XXXV. 01 May 2013
An unfortunate proposal Alex Elphinston highlights changes to trusts for disabled people and vulnerable beneficiaries in the UK. 01 May 2013
Requires immediate attention Mary Condell outlines the current situation of mental capacity law in Ireland. 01 May 2013
How robust is your capacity assessment? Tim Farmer considers some of the elements necessary to ensure a robust report on capacity, as well as the changing face of the 'expert' in this field. 01 May 2013
Permission granted Richard Williams considers the recent Australian case of Re Matsis, which confirms that statutory wills can be used for estate-planning purposes, particularly for elderly clients who have lost capacity. 01 May 2013
LPAs under the microscope Alex Ruck Keene considers two important recent judgments addressing lasting powers of attorney. 01 May 2013
Swiss lump-sum taxation Pietro Sansonetti, Dr Jean-Frederic Maraia and Danielle Hostettler discuss the advantageous tax regime for foreign nationals in Switzerland. 01 May 2013
The latest model Gregory C Walsh, Mélanie Crea-Cina and Lyubomir Georgiev are Associates and Marnin J Michaels is a partner at Baker & McKenzie in Zurich. 01 May 2013
Back in the hands of the specialists Gareth R Corbin examines Switzerland's emerging trend for fiduciary and trustee services to be provided by specialist independent trustees. 01 May 2013
The UK's fight against tax evasion Dawn Register reviews the latest UK Budget and examines the effects of its tax policies. 01 May 2013
Football lessons for trustees Robert Clifford examines Murray Group Holdings PLC v HMRC and argues that changes to law, regulations and best practice mean the trust industry has to alter its behaviour. 01 May 2013
Pushing the envelope Chris Williams considers the new UK property taxes and explains why high-value property owners should think carefully before de-enveloping. 01 May 2013
A settlor’s friend, and a trustee’s too? Julian Hayden and Michael Powell summarise the functions of protectors. 01 May 2013
Digital assets David Evans and Elaine Gray discuss the treatment of digital assets under Guernsey's unique image rights legislation. 01 May 2013
Flexibility and regulation Mirek Gruna and Ashley Fife on the growth of private trust companies. 01 May 2013
Tolley’s UK Taxation of Trusts (22nd edition) By Matthew Hutton, reviewed by Chris Erwood. 01 May 2013