STEP Books

We work with authors to publish certain titles that are of interest to our members. Members are eligible for discounts on these titles.

If you would like to order a STEP Book, please follow the instructions for the relevant item below.

A Practical Guide to Transfer of Trusteeships, 3rd edition (August 2017)A Practical Guide to Transfer of Trusteeships, 3rd edition

Editors - Richard Williams TEP, Arabella Saker TEP and Toby Graham TEP
Price: STEP members - GBP88 Non-members: GBP110

Non-members - Order now via the Globe website

Members - email Nicola Hornsby on nicola@globelawandbusiness.com with your membership number to order

This text, first published by STEP in 2007 and now in its third edition, reviews the difficulties that rise on the transfer of trusteeships, particularly in respect of the negotiation of indemnities, and sets out a suggested approach. It contains:

  • a core section dealing with trusts governed by English law;
  • jurisdictional chapters, which explain the differences under local law for trusts governed by the laws of The Bahamas, Bermuda, the British Virgin Islands, the Cayman Islands, Guernsey, Hong Kong, the Isle of Man, Jersey, New Zealand and Singapore;
  • precedent deeds of change of trustee for each of those jurisdictions;
  • a detailed drafting commentary;
  • a U.S. commentary which outlines general principles involved in the transfer of trusteeships of U.S. trusts and general tendencies among states, with a particular focus on the trusteeship laws of the State of New York; and
  • a table of references listing the statutes and cases, for ease of reference.

The text is an essential reference work for any legal practitioners, trust company professionals and others involved in advising on the transfer of trusteeships.

Cross-Border Wealth Planning through Liechtenstein: The new tax regime, arrangements within the United Kingdom and international tax agreementsCross-Border Wealth Planning through Liechtenstein: The new tax regime, arrangements within the United Kingdom and international tax agreements

Authors - Ralph Thiede and Mark Summers
Price - CHF30 (including P&P)

This book provides a comprehensive overview of the new domestic taxation rules in Liechtenstein and the cross-border tax principles implement under the UK-Liechtenstein double-tax agreement and the Liechtenstein Disclosure Facility.

To order email the STEP office in Zug: admin@step-ch-fl.com

Deconstructing National Blacklists (2005)Deconstructing National Blacklists

Deconstructing National Tax Blacklists reveals that the blacklists operated by large and powerful countries against smaller and weaker ones are often based on arbitrary criteria and not objectively justified.

Blacklists may simply be copied between countries without revision or drawn from lists compiled by international organisations for other purposes; and even when initially based on a clear methodology, they are rarely updated to take account of changed circumstances. Deconstructing National Tax Blacklists should cause the exponents of blacklists to rethink their approach and end discrimination against smaller states.

This publication is available to read free of charge: Deconstructing National Tax Blacklists

Developing a Global Agenda (2014)

Developing a Global Agenda: expert insight from the inaugural STEP Global Congress

Published by: STEP in association with Bloomsbury Professional and edited by Richard Pease

Buy on Amazon - STEP members get a £15 discount, non-members GBP75 (plus P&P) can buy directly on Amazon.

Developing a Global Agenda draws together expert insight and analysis on many of the key themes from the inaugural Congress; from international developments in transparency and compliance, to challenges and opportunities brought by technology, the changing global demographic, and an increasingly global client base.

STEP Accounting Guidelines, 2nd edition (2013)STEP Accounting Guidelines 2nd edition

Author - Jonathan Cooke TEP

Buy on AmazonSTEP members get a discount code to buy this book at GBP35 (plus P&P), non-members GBP45 (plus P&P) can buy directly on Amazon.

STEP Accounting Guidelines for the Preparation of Trust and Estate Accounts in England & Wales is an essential handbook for all practitioners who prepare trust and estate accounts. It provides material and commentary to enable professionals to produce accounts that meet the special needs of trustees, personal representatives and their beneficiaries.

This second edition includes everything from the first edition and more, for those who wish to explore the subject in greater depth and learn more about the process of preparing accounts. It includes examples of tax returns and tax deduction certificates that would be prepared based on the specimen accounts. Because Revenue forms change almost every year, these examples, together with all the appendices, are available to download below, where they can be regularly reviewed and updated as necessary.

These Guidelines have been prepared with the authority of the STEP England & Wales Committee and cover the needs of trust and estate practitioners in England and Wales. Nevertheless, practitioners from jurisdictions with similar laws and practices may also find them useful.

Towards a Level Playing Field (2003)Towards a Level Playing Field: Regulating

Corporate Vehicles in Cross-Border Transactions, 2nd Edition

A review commissioned by the International Trade and Investment Organisation and the Society of Trust and Estate Practitioners. Conducted by Stikeman Elliot.

This publication is available to read free of charge: Towards a Level Playing Field: Regulating Corporate Vehicles in Cross-Border Transactions, 2nd edition

Towards Greater Fairness in Taxation: A Model Taxpayer Charter Towards Greater Fairness in Taxation

Authors - Michael Cadesky TEP, Ian Hayes, David Russell QC TEP

Buy on Amazon - STEP members get a discount to buy this book for GBP40 (plus P&P), non-members GBP80 (plus P&P) can buy directly on Amazon.

In this Preliminary Report, AOTCA, CFE and STEP have collaborated on the development of a Model Taxpayer Charter. The provisions were derived from a survey of taxpayer rights and responsibilities in 37 countries, collectively representing over 73 per cent of world GDP. The overriding purposes of the Charter are to foster a relationship of mutual trust, respect and responsibility between taxpayers and the State, regarding taxpayers' obligations to the State; and, on behalf of the State as to the rights of taxpayers, to codify certain duties of the tax administration. Through these means, it is suggested that it will reduce the costs of compliance, increase the quality and efficacy of willing compliance, and ensure that all taxpayers are treated equally and without bias or preference.

Trust Taxation in Switzerland Trust Taxation in Switzerland

Price - within Switzerland: CHF10 (including VAT, P&P) The rest of the world: CHF20 (including P&P)

This booklet is the result of cooperation between all the STEP Branches and Centres in Switzerland and Liechtenstein, and includes STEP's translation of Circular Letter No. 30, of the Swiss Conference for Tax Matters, as well as a commentary thereto, and a bibliography of related books and publications in various languages.

To order your copy please email the STEP office in Zug: admin@step-ch-fl.com