You may have noticed that the front cover of this edition of the STEP Journal illustrates the theme of global mobility and the problems it can cause for tax and estate planners. A number of articles in this issue address this subject and it was even the subject of a lively roundtable discussion.

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Table of contents


Regional Focus I
Practitioners should ensure their ageing clients have planning and decision-making documents in place. Kathleen Cunningham explains why.
Professional Development
When’s a house a home?
Jenny Wilson-Smith highlights a practical difficulty with the UK home test.

Issue Focus
Fernando Valda discusses the rise of sustainable real assets, such as woodland and solar power, as an alternative asset class.
Special Feature
Andrew Lynn highlights an important missive from the Hong Kong Bar Association that practitioners may have missed.

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