STEP Journal Editorial Board

Editors

Stephen Arthur TEP

Stephen is a Barrister at 9 Stone Buildings and a member of the London Central branch of STEP. He qualified as a solicitor in 1974, transferring to the Bar in 2002.

He is experienced in UK domestic and international taxation, corporate and individual, including trusts, pensions and share options, estate planning and indirect taxation.

He also has experience of partnership structuring and dispute resolution. Outside direct legal practice, Stephen Arthur has been a City merchant banker and managing director in Switzerland of the trust company of a substantial Swiss private bank, which became part of one of the world's largest financial service groups.

Stanley Barg TEP

Stan Barg practices in the areas of international tax law and estate planning. He advises clients throughout the world in matters pertaining to the establishment and maintenance of international trusts, assisting them with the establishment of international insurance policies for tax and estate planning purposes. In addition, he advises clients from Europe, South Africa, Canada and other jurisdictions with regard to pre-immigration tax planning.

He is currently vice-chairman of the International Private Client Committee of the American Bar Association Section of International Law, having completed his term as chairman of that Committee in 2004, and is a former chairman of the Probate and Tax Section of the Montgomery County Bar Association. He is also currently a vice-chairman of the New York Branch of the Society of Trust and Estate Practitioners. He is a member of the ABA's Taxation and Real Property, Probate and Trust Law sections, the International Bar Association, the International Tax Planning Association and the Tax and Probate and Trust Law sections of the Philadelphia Bar Association.

Admitted to practice in Pennsylvania, New York and the District of Columbia, Stan is a frequent speaker and author. He is a 1975 graduate of New York University School of Law (LLM, taxation) and a 1974 graduate of the George Washington University National Law Centre.

Aileen Barry TEP

Aileen is a Director Tax Investigations at DLA Piper UK LLP and a member of the London City branch of STEP.

Having spent 13 years with HMRC and Special Compliance Office, she joined the accountancy profession to assist clients undergoing tax investigation, or to prevent a tax investigation. She was promoted to Partner at Andersen and then Deloitte.

She joined DLA to afford clients the benefit of legal professional privilege. She is a member of the Company of Tax Advisors, lectures regularly and has authored the current Tolley's Tax Digest - HMRC Enquiries & Investigations.

Nicholas Dale TEP

Nicholas Dale qualified as a Solicitor in 1980 and moved to Switzerland in 1982 to work for Guyerzeller Zurmont Bank (as it then was) as an advisor to clients on the subject of estate and tax planning. He is currently a member of the Enlarged Executive Committee of HSBC Guyerzeller Bank AG and a board member of HSBC Guyerzeller Trust Company AG.

He was one of the founder members of the Swiss German & Liechtenstein Branch of STEP and was its Chairman for several years. He is also a STEP International Committee member.

Tom Dumont TEP

Tom is a Barrister in Radcliffe Chambers, Lincoln's Inn.

He has a mixed advisory and litigation practice in the private client field. As well as victims of forged wills, and family members cut off without a shilling, he acts for banks, trustees, solicitors and accountants who are sued for negligence or breach of trust.

He lectures widely on trusts and tax. He sits on the STEP Probate & Estates Committee, as well as being a committee member of the Charity Special Interest Group. He is a vice-chairman of the Bar Council's Law Reform Committee, with special responsibility for private client issues.

He plays cricket, loves poetry, wine and the countryside.

Chris Erwood TEP

Chris is the Tax Director for Erwood&Assocaites. She is Branch Chair of the West of England branch.

Chris is a lecturer and contributor to technical journals and trade publications in her specialist field of tax advice and planning for high-net-worth clients.

Chris is a fully qualified associate of both the Chartered Institute of Taxation and STEP, and a member of the Institute of Indirect Taxation.

She has 30 years' experience in the taxation industry, reflecting a broad mix of industry, accountancy and HM Revenue & Customs experience.

Martyn Gowar TEP

Martyn is a Partner at McDermott Will & Emery LLP. He is a private client lawyer, and previous to his current position he was at Lawrence Graham (now LG) for 40 years. He is also a Fellow of the Chartered Institute of Taxation and is on their Capital Taxes sub-committee. He was Taxation Editor of the Law Society Gazette for 15 years.

He has lectured widely and his experience is largely in international and domestic estate planning, and in particular, in the use of trust structures. He also has a number of charitable appointments and is a member of the STEP International Committee.

He was honoured with one of the two STEP lifetime achievements awards in 2006.

Rosemary Marr TEP

Rosemary is a Consultant in Jersey. She was Chairman of STEP Worldwide for two years, as well as being a past Chairman of the Jersey Branch of STEP.

She is a Fellow of the Chartered Institute of Bankers, having originally qualified with the ACIB (Trustee) qualification and has been involved in the financial services industry in the UK and Jersey for approximately 30 years. In the past 14 years she has held positions at a senior (director) level, including Managing Director of the Jersey office of an International Trust Group. Her specialist areas include: estate panning, structuring and the management of offshore trusts and companies. She is an Accredited Mediator.

Simon Rylatt TEP

Simon is a Partner at Boodle Hatfield and specialises in UK and international tax and estate planning for individuals and trusts, as well as advising on high value, contentious trust and estate disputes for both onshore and offshore clients.

In addition, he advises on wider estate planning strategies for wealthy families and their businesses (including wealth protection structures, governance, divorce issues and generational succession planning). Simon joined Boodle Hatfield in 2000, becoming an Associate in 2003 and a Partner in 2005. He is also a member of the Association of Contentious Trust and Probate Specialists (ACTAPS) and the the Law Society Probate Section.

Chris Vigar TEP

Chris is Secretary of the Benelux branch of STEP. He is a qualified English lawyer and Oxford graduate who has spent 24 years in the publishing industry. He is a frequent speaker at Investment Fund Conferences in London and Luxembourg.

He has launched two English language publications in Luxembourg, including the monthly Luxembourg Business magazine; is the Financial Director of the Luxembourg Business Angel Network; and manages a tax and employment advice consultancy in Luxembourg city.

For several years Chris was Chairman of the British Chamber of Commerce for Luxembourg, for which he was awarded an MBE in 2004.

STEP INSIDE (Canada)

Stewart Lewis

Stewart Lewis is Chief Executive Officer for STEP Canada. He has held the post since May 2007. Stewart has a combined background in law and journalism. He has worked as civil litigation lawyer, including estate litigation, and continues to be a member of the Ontario Law Society. He has several years’ experience as a business/legal journalist writing about tax, estate planning and superior court decisions for legal, advisor and consumer publications. He has also been a media consultant for government and corporate clients. He became Editor of STEP Canada’s quarterly publication, STEP INSIDE, in 2003, and continues to edit the publication.

Trust Quarterly Review

Arabella Saker TEP

Arabella Saker is a Partner at Maurice Turnor Gardner LLP. She specialises in advising individuals, families, private banks and trustees on a range of wealth management matters including the creation, maintenance and taxation of trust structures in the UK and offshore. She has particular experience in advising on risk management and dispute resolution issues, including trust/will disputes and tax/regulatory risks. She is the author of Tolley's 'Practitioner's Guide to Beneficiaries' Actions' and is a regular contributor to other books, seminars, and publications on trusts and trust litigation.

John Smart TEP

John Smart was called to the Bar by Middle Temple in 1989 and has been a member of 9 Stone Buildings Barristers' Chambers since 1992. He has a broad general chancery practice, with particular emphasis on direct tax matters, and on the traditional areas of practice, such as wills, trusts, probate and family provision.

Richard Wilson TEP

Richard Wilson was educated at the Universities of Sheffield (LLB) and London (LLM). He was called to the Bar in 1996. Before joining chambers in 1999, Richard worked for Price Waterhouse as a Tax Consultant.

Richard's practice encompasses litigation, drafting and advisory work across a wide range of traditional and commercial chancery, but with a particular emphasis on equity and trusts, wills, probate and family provision, tax, professional negligence and insolvency.

Richard lectures on a wide-range of topics and has contributed to numerous articles and legal textbooks, including The Trustee Act 2000: A Practical Guide (Jordans, 2001) of which he is co-author. He is also a member of the editorial board of the Wills and Trusts Law Reports (WTLR).