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New Philanthropy Capital shares its system for analyzing charities to help funders identify individual charities' strengths and weaknesses and make thoughtful decisions about how to allocate their resources. The organization's approach examines six elements related to a charity: activities, results, leadership, people and resources, finances and a...

The three taxpayers involved in the Gaines-Cooper case lost before the Court of Appeals because evaluating an individual's status of residence involves difficult questions of fact and judgment, and the taxpayers could not show that the Revenue and Customs Commission had applied guidance incorrectly. In this review of the decision, Deloitte recommen...

This report decsribes how wealth management firms can boost their performance by improving sales force productivity, redefining the role of the team leader, and managing and developing human assets. The report also highlights a full range of levers that can improve organic growth.

Charities are making a crucial contribution to tackling environmental problems, as pioneers, leaders, managers and guardians. They flag up vital issues, produce ground-breaking research and reports, and develop and implement innovative solutions. Much of this work leads to policy action by governments, and changes in business practices and consum...

We believe that the problems associated with government indebtedness are more serious than on previous occasions when government debt was at similar levels because of poor demographics; the extent of private sector leverage; the global nature of the recession; independent central banks and the absence of capital controls, which make it more difficu...

The case of Agbaje v Agbaje is the first time the justices of the Supreme Court (formerly the House of Lords) have been asked to consider under Part III of the Matrimonial and Family Proceedings Act 1984 the circumstances in which a spouse may seek an additional financial award in England where the divorce has been concluded elsewhere. In the light...

A directed trustee is chosen to advise a trustee on investment or distribution decisions for a trust. But as key decision-makers, directed trustees face potential liability. This article by Richard Nenno of Wilmington Trust Corp. explores the role of directed trustees, examines statutes and case law and looks at how these trustees can limit their l...

This article focuses on the benefits of private mediation to settle intra-family legal disputes.

Family offices have been increasing their allocations to private equity and this trend is likely to continue, according to a new study by the European Venture Capital and Private Equity Association and the IMD Business School of Lausanne. The average allocation to private equity by the offices interviewed was 12 per cent, with the highest commitmen...

Deutsche Bank research suggests that microfinance is growing in attractiveness for private sector investors. The report, entitled "Microfinance: An emerging investment opportunity," represents the first formal research paper on microfinance investments produced by a major financial institution. The study suggests that microfinance will evolve into ...

In the fourth such report in conjunction with the EIU, Barclays examine the true value of wealth and the choices wealthy individuals make in seeking to enjoy it. The report also considers how luxury brands are responding to the changing requirements and expectations of an ever expanding customer base for whom time in particular is becoming an incre...

The Supreme Court recently decided the Knight case (Knight v. Comr., No. 06-1286, 101 AFTR2d ¶2008-380), affirming the Rudkin case, Rudkin v. Comr., 467 F.3d 149 (2nd Cir. 2006), which limits trust deductibility of investment management expenses, effectively increasing the taxes imposed on trusts which use professional investment managers.

This paper investigates the case for global investing, to examine why it is that so many American investors underweight foreign stocks, and to suggest a sensible middle ground between true global investing and the current home country bias that infects most portfolios.

This report gives a comprehensive overview of life settlements, comprised of sections on identifying opportunities for life settlements, qualifying opportunities, collecting information and compiling data, negotiation and policy pricing, and closing process.

This report analyses how to maximize charitable dollars through donations of appreciated stocks and mutual funds.