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  1. Block for good Gina M Pereira TEP, .

    Gina M Pereira assesses how distributed ledger technology may serve philanthropy

  2. Ten years young Paul Hunter, .

    Paul Hunter revisits the Jersey foundation, a decade after its introduction

  3. Where there’s a will… Gianpiero Succi and Tameru Wondm Agegnehu, .

    Gianpiero Succi and Tameru Wondm Agegnehu explain the legal considerations surrounding will-making in Ethiopia

  4. Power play Peter Ni and Clifford Ng, .

    Peter Ni and Clifford Ng outline the impact of China’s recently updated income tax law and anti-avoidance rules

  5. Leaping forward Donna Withers, .

    Donna Withers explains how Jersey’s new mental capacity law further protects vulnerable clients

  6. Foreword - April 2019 Asher Noor TEP, .

    The past, present and future exist at the same time. Thus neither is the past permanent nor the future necessarily fated.

  7. Not a perfect science Kimberly A Whaley TEP, .

    Kimberly A Whaley outlines the differing approaches to determining decisional capacity across Canada’s provinces and territories

  8. The flight to stability Michael Giraud TEP and Mark Pinnick TEP, .

    Michael Giraud and Mark Pinnick highlight key emerging trends for high-net-worth families in the Middle East

  9. Momentous decisions Alex Ruck Keene TEP, .

    Alex Ruck Keene examines the position on life-sustaining medical treatment in the courts in England and Wales

  10. A sympathetic ear Carlos de Serpa Pimentel and Esmond Brown, .

    Carlos de Serpa Pimentel and Esmond Brown review trustees’ use of the Cooper application in the Cayman Islands

  11. 17 years in limbo Johann Jacobs, .

    Johann Jacobs assesses the state of South Africa’s pending capacity legislation

  12. A drastic shift Saskia Lust, .

    Saskia Lust traces the development of Belgium’s recent civil and tax law updates, from the ‘Cayman Tax’ to new reporting obligations

  13. No place like home Caroline Bielanska TEP, .

    Caroline Bielanska provides a case study on the difficulties of determining a client’s capacity in England and Wales

  14. A rights-based approach Patricia Rickard-Clarke, .

    Patricia Rickard-Clarke details the supported decision-making arrangements provided for in Ireland’s Assisted Decision-Making (Capacity) Act 2015

  15. Structures in the spotlight Josephine Howe TEP, .

    Josephine Howe outlines Jersey’s upcoming economic substance requirements and their relation to private wealth structures

  16. How to spot financial abuse Ann Stanyer TEP, .

    Ann Stanyer highlights ‘red flags’ signalling potential financial abuse that all advisors should watch out for, wherever they are based

  17. How to handle a professional complaint Kevin Custis TEP, .

    Kevin Custis advises STEP members on what to do if a complaint is made against them, and the value of the disciplinary process

  18. Bricks and mortar with a global reach Dawn Register and Becky Hartley, .

    Dawn Register and Becky Hartley consider the practicalities of the recent rule changes for non-UK residents in respect of UK properties

  19. Wouldn’t it be NICE Samantha Presland, .

    Samantha Presland lays out the merits of the new NICE guidelines on mental capacity in the UK

  20. ‘Alexa, draft my will’ Hannah Mantle, .

    Hannah Mantle explores whether artificial intelligence could improve the will-drafting process in England and Wales

  21. Cultural transition Helen Swire, .

    Over the next decade, a huge amount of wealth is due to transfer between generations of families. A recent STEP Journal roundtable, sponsored by SANNE, asked what this me…