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Welcome to the first issue of the 2023 STEP Journal. This edition focuses on philanthropy and charity, with articles covering charitable trusts in China, donor-advised funds in the US and philanthropy in the crypto world. The UK takes the regional spotlight, with our cover story analysing how tax planning advice has changed since the '90s. Plus, we celebrate the winners of the 2022/23 STEP Private Client Awards.
The Chancellor’s Spring Budget coincided with a challenging set of global circumstances. The collapse of Silicon Valley Bank just days prior emphasised the need for economic confidence, investment, and growth here in the United Kingdom
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Trusts have a longstanding tradition under English Common Law. This report draws together existing evidence and research about how trusts are used for wider societal benefit, and impact every facet of society.
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