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  1. Is your house in order Julie Butler, .

    Julie Butler reviews two recent UK tax tribunal cases on property transactions being considered trade or capital

  2. ANBI or not ANBI? Dr Ineke A Koele TEP, .

    Ineke A Koele explores the use of Dutch foundations, including the ANBI regime

  3. Crown estate Andrew Carey, .

    Andrew Carey pinpoints what you need to know about purchasing property in Guernsey

  4. Sharing and caring Clare Usher-Wilson TEP, .

    Clare Usher-Wilson underlines the importance of workplace knowledge-building and taking personal responsibility

  5. Structures you can trust Fraser Allister TEP and Oliver Goodwin, .

    Fraser Allister and Oliver Goodwin consider why, despite challenges, interest in trusts remains high

  6. In with the new Laura McDowall, .

    Laura McDowall discusses the Succession (Scotland) Act 2016, its impact on divorce and the commissary procedure in handling estates

  7. Secrets and isles Bernadette Carey TEP and Robert Lindley TEP, .

    Examining the changes to the Cayman Islands’ confidentiality laws - Concerted efforts are being made both onshore and offshore to implement stringent legislation to co…

  8. Cease or assist Mark Handelman, .

    STEP TQR. June 2017. Cease or assist.

  9. Red lines Andrew Willetts TEP, .

    STEP TQR June 2017. Red lines. A review of the UK Court of Appeal’s decision in Dawson-Damer and the implications for disclosure under trust law.

  10. All around the houses Adam Carvalho, .

    An assessment of the UK Supreme Court’s judgment in Ilott v The Blue Cross 

  11. Election fever Jan-Henrick Frank, Jerome Synold and Steffen Leithold, .

    STEP TQR. June 2017. Election Fever.

  12. A cog in the machine The Editors, .

    The June 2017 edition of the Trust Quarterly Review highlights how flexible a device the trust is, and trustees’ responsibility to use it with sensitivity, care and for…

  13. A home from home Ruth Annus and Turgay Kuleli TEP, .

    Ruth Annus and Turgay Kuleli highlight the advantages of the Estonian e-residency programme

  14. A turn for the wurst Jan-Hendrik Frank TEP, .

    STEP Journal May 2017. A turn for the wurst. Jan-Hendrik Frank outlines the new German regulation on personal tax-free allowances with limited tax liability, and assesses…

  15. Cliffhanger Christoph Niederer and Nadia Tarolli, .

    STEP Journal June 2017. Cliffhanger. Christoph Niederer and Nadia Tarolli discuss the recent Swiss corporate tax reform and its legal consequences

  16. Favourite things Niklas JRM Schmidt TEP and Cynthia Pfister, .

    Although Austria does not offer a general relocation incentive, there are beneficial tax regimes applicable to certain individuals, explain Niklas Schmidt and Cynthia Pfi…

  17. La dolce visa Andrea Tavecchio TEP and Riccardo Barone, .

    Andrea Tavecchio and Riccardo Barone explain the new Italian visa for investors and the special tax regime for new residents

  18. Spanish steps to residence Pedro Amat and José Luis Gaudier, .

    STEP Journal June 2017. Spanish steps to residence. Pedro Amat and José Luis Gaudier provide details of Spain’s tax residence regime

  19. Cream of the crop The Editor, .

    We are pleased to announce the highest-scoring students from the 1 July 2016 to 31 December 2016 sittings across all STEP exams globally

  20. Standard-bearers Jean-Luc Bochatay and Fabianne De Vos Burchart TEP, .

    STEP Journal June 2017. Standard-bearers. Jean-Luc Bochatay and Fabianne de Vos Burchart warn that there are risks to both under- and over-compliance with the Common Repo…

  21. STAR-crossed trustees Jo-Anne Stephens TEP, .

    Jo-Anne Stephens discusses the enforceability of foreign divorce proceedings on offshore trusts in light of the Cayman Islands decision of In the Matter of the A Trust

  22. What makes a learning organisation? Jenni Hutchinson, Gemma Copestick and Laura Keith, .

    Jenni Hutchinson, Gemma Copestick and Laura Keith provide insight on why it is so important for employers to support their employees