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Here you will find recordings of our STEP lectures. 

Due to the outbreak of COVID-19, during 2020 and 2021 the STEP Guernsey Branch offered a series of online lectures for industry professionals to keep up to date with their CPD. 

To access lectures, please contact us for the password.

Viewing fees are payable per person as follows:

  • STEP Member/Student - £15

  • STEP Non Member - £20

The STEP Lecture Series is

generously sponsored by Ogier LLP

Date of live lecture: 9th September 2022
pic: Offshore Life Insurance Wrappers for South African Clients

Speaker: Harry Joffe, Discovery Life International & Chair, STEP Johannesburg

Presentation Summary

Harry, who is Head of Legal Services at Discovery Life International and Chair of STEP Johannesburg, covered the following topics and discussed how a South African offshore life insurance wrapper can solve a lot of these estate planning needs.

  • Lead Estate duty challenges South African families experience

  • Foreign exchange control challenges affecting South African families

  • The further concerns South Africans have with probate, foreign wills and foreign executors

  • How the SA tax system catches South African investments offshore

Date of live lecture: 25th March 2022
pic: Foreign Trusts from a U.S. Perspective

Speaker: Severiano E. Ortiz, Kozusko Harris Duncan

Presentation Summary

Severiano focussed on the application of the U.S. tax laws as they relate to identifying foreign versus domestic trust structures.

This lecture outlined a roadmap from which to analyse trust deeds and discuss some of the key nuances in the grantor trust rules that cause the practitioner to re-examine the trust based on direct/indirect transfers to the trust or changes in the income tax residency of the trust parties.

Date of live lecture: 17th February 2022
pic: Where Private Client and Private Funds collide

Speakers: Gilly Kennedy-Smith and Frances Watson, Mourant

Presentation Summary

Gilly Kennedy-Smith (international trusts and private client) and Frances Watson (investment funds) from Mourant explore the crossover of private wealth and private fund structures by webinar; comparing and contrasting the use of fund and other corporate structures when advising HNW individuals.

Date of live lecture: 25th January 2022
pic: US/UK complexities and opportunities for trustees

Speakers: Matthew Sperry, Katten and Chris Moorcroft, Harbottle & Lewis

Presentation Summary

The session considered some of the issues for trustees dealing with the dual complexities of UK and US connections. It also considered US tax concepts for foreign trusts, UK issues with revocable trusts, some of the problems arising from UK and US connections and planning opportunities for trustees encountering those markets.

Date of live lecture: 10th January 2022
pic: Liquidations, insolvency, forensic investigations and director duties

Speaker: Ben Rhodes, Grant Thornton

Presentation Summary

Ben, who is Grant Thornton's Insolvency Practitioner, Fraud Examiner and Director of Grant Thornton Channel Islands will give provide an overview of insolvency procedures available in Guernsey, including changes proposed under the Guernsey insolvency law reform. 

This seminar will also touch upon forensic investigations and director duties, and will include case studies referencing what can go wrong and how problems can be avoided.

Date of live lecture: 16th December 2021
pic: UK Tax Considerations for Offshore Trustees

Speaker: Matthew Maltby, Deloitte

Presentation Summary

  • 5MLD and the Trust Register – the current position

  • Impact of the 2017 changes to domicile and trusts’ taxation

  • HMRC’s areas of focus

Date of live lecture: 1st December 2021
pic: Stress-testing Structures - reviewing structures to ensure they are fit for purpose and can withhold challenges

Speakers: Jonathan Arr, Nicholas Harries and Charlie Maydon-Grace, Macfarlanes

Presentation Summary

  • The validity of structures

  • The validity of transactions

  • Governing law/location of trustees

  • Capacity

  • Communication

Date of live lecture: 22nd March 2021
pic: Dealing with US connected persons from a UK perspective

Speaker: James Frampton, Michelmores LLP. 

Presentation Summary

  • Identifying US citizens and accidental US citizens

  • US and UK tax issues to consider when looking at estate planning for US/UK connected clients and common solutions

  • Ownership of UK property for US/UK married couples and ways to mitigate the US tax burden

  • US trusts and why these can be difficult from a UK perspective

  • Issues arising to trustees of non US trusts where there is a US beneficiary

Date of live lecture: 12 March 2021 

Topic: Exiting Problem Client Relationships - Issues and how to Deal with them.

Speaker: Anthony Williams, Appleby 

Presentation Summary

 The presentation covers the issues that can arise when seeking to exit problem client structures, specifically how and when to communicate with the client, navigate financial crime and regulatory issues, and the options available in terms of seeking relief from the Courts.

Date of live lecture: 10 March 2021 

Topic: Beyond Brexit : An overview of the 2020 EU relationship negotiations.

Speaker: Jo Reeve, States of Guernsey 

  • What the new Trade and Cooperation Agreement (TCA) means for Guernsey and its place in the world

  • How Guernsey will participate in the TCA and the impact it will have on trade and our relationship with the EU

  • Participation on trade agreements with the rest of the world

Date of live lecture: 16 February 2021 

Topic: Areas of Danger for Trustees and Company Directors - an Insolvency Practitioner's Perspective

Speaker: Ben Rhodes, Grant Thornton 

​Presentation Summary

  • Governance

  • The insolvency ‘twilight zone’

  • Accounting information and directors’ personal exposure

  • Potential threats and ways to mitigate those threats

Date of live lecture: 5 February 2021 

Topic: Growing your Aviation Department

Speaker: Matt Whitfield 

Presentation Summary
Matt presents about some of the issues you may encounter within Trust in managing your Aviation department and will invite you to join him in a workshop-style session.


Matt will be covering the following topics which may arise, such as:

  • What does trust look like in aviation and why.

  • What will trust lead to and what you should expect?

  • Choosing those to join your aviation department and what to consider

  • Your health check and audit - GFSC and Moneyval

  • A case study

  • Questions to ask

  • Things you should expect.

  • Finding the support you need.

Date of live lecture: 12 January 2021 

Topic: Matters to consider when your client is relocating

Speaker: Gilly Kennedy-Smith, Mills & Reeve 

​Presentation Summary

Gilly Kennedy-Smith from Mills & Reeve LLP will guide you through considerations to bear in mind where your clients are either looking to become UK resident or attempting to sever ties with the UK.


This talk will include a run through domicile, the statutory residence test, what to think about when advising clients with international interests, as well as highlighting immigration, property and tax changes.

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