Is the UK Revenue playing fair on tax avoidance? |
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| Nicholas Jacob | |
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The use of Purpose Trusts in the United States |
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| Alexander A. Bove, Jr. | |
| By and large, the laws of the various states in the US have followed the English rule, refusing to recognise trusts without beneficiaries. However, as some states begin to permit certain limited exceptions, estate planners are identifying more creative purposes. Alexander A. Bove outlines the somewhat tricky income, gift and estate tax ramifications of US trust law.
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The legacy of the Anderson Case |
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| Howard S. Fisher, Esq. and Alexander J. Fisher | |
| In an analysis of the Anderson case and four others succeeding it, Howard S. and Alexander J. Fisher conclude that legitimate asset conservation techniques have not been affected by their outcomes. Whilst it takes careful planning for the structures to avoid the pitfalls, substantial opportunities still prevail for successful asset protection strategies.
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Old Tricks, New Uses: an example in respect of Trusts |
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| James A. F. Wadham | |
| When the focus is tax, practitioners can become accustomed to meeting the requirements of clients from a small number of jurisdictions. Hence, when clients come along from other jurisdictions, they may present similar problems requiring different solutions. James Wadham proposes Powers of Appointment as a creative solution to an ordinary problem.
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Trustees and Indemnities |
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| Nigel Goodeve-Docker | |
| Trusteeship carries with it personal financial liabilities which should never be forgotten, let alone overlooked. Nigel Goodeve-Docker highlights the practical issues facing trustees and emphasises the importance of addressing them adequately from the outset.
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The Bahamas leads the way in Foundations and Funds |
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| Wendy Warren | |
| The Bahamas has recently undergone a busy period of legislative development. Wendy Warren assesses its impact on the financial services sector, focusing in particular on the Foundations Act and the Investment Funds Act 2003.
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St. Vincent & the Grenadines prepares to catch the spillage |
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| Suzanne Joachim | |
| As more established jurisdictions reach maturity, St. Vincent & The Grenadines, still in the earlier stages of development, is preparing to position itself as a viable alternative for international business. Suzanne Joachim focuses on four key areas of growth: access, legislation, banking and industry expertise.
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Foundation vs. Common Law Trust from a Liechtenstein Perspective |
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| Dr. Markus H. Wanger FCIArb | |
| Foundations and trusts are used to avoid or address problems in two main areas: family wealth conservation and asset protection. Markus Wanger provides an overview of both under Liechtenstein law.
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Recent develoments at Labuan IOFC |
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| Michael Chan | |
| Labuan IOFC is a relatively new entrant to the offshore finance industry. Michael Chan assesses recent developments including the invocation of the Anti-Money Laundering Order 2003 and the removal of Labuan from the FATF's list of non-cooperative countries in 2004.
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Residence in Barbados: Cricket and Donkeys |
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| Dr Trevor A. Carmichael, QC | |
| Reiidence in Barbados is not strictly linked to domicile. Trevor Carmichael outlines an immigration framework which has a duality in purpose: to enhance residence and facilitate its own development.
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It takes planning for family business succession |
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| Denis A. Kleinfeld | |
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