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  1. Are vulnerable clients your business? Gill Steel TEP, .

    STEP Journal March 2017. Are vulnerable clients your business? How to tailor your offering to vulnerable clients, according to Gill Steel.

  2. Tea, maple syrup and taxes David P Stevens, James Brockhurst and Carl P Deeprose, .

    David P Stevens, James Brockhurst and Carl P Deeprose discuss the tax implications of UK-Canada moves Key points What is the issue?There are some signs of increased mobi…

  3. Book Review: Bermuda Commercial Law Nicole Tovey , .

    Edited by Ian Mann and Sarah-Jane Hurrion Reviewed by Nicole Tovey Having found the need to refer to Bermuda Commercial Law prior to reviewing the text, I can say that i…

  4. PCRT: an update for members The STEP Professional Standards Committee, .

    On 1 March 2017, the revised guidance on Professional Conduct in Relation to Taxation (PCRT) will come into effect. All STEP members advising on UK tax must adhere to PCR…

  5. Her lasting wishes Caroline Bielanska TEP, .

    STEP Journal March 2017. Her lasting wishes. Caroline Bielanska provides a case study demonstrating how lasting powers of attorney apply where an elderly relative loses c…

  6. The old ones are the best Margot de Groot, .

    Margot de Groot shares a number of timeless approaches she has employed throughout her professional career I was recently asked to address a group of students at a univer…

  7. The Rio deal Yuri Andrey Mattana Freitas TEP, .

    STEP Journal March 2017. The Rio deal. Yuri Andrey Mattana Freitas highlights the tax implications for Brazilian settlors and beneficiaries of trusts under Brazilian legi…

  8. A matter of crime Ana Correa TEP, .

    Colombia’s tax reform law has been approved. Ana Correa warns of the penalties for those who evade taxes

  9. Flexibility un-limited Morven McMillan TEP and Maxine Bodden TEP, .

    STEP Journal March 2017. Flexibility un-limited. Morven McMillan and Maxine Bodden provide an overview of the limited liability company, recently introduced in the Cayman…

  10. Moments in the sun Alison Dyer-Fagundo, .

    Alison Dyer-Fagundo reviews industry events in Bermuda in 2016 and looks ahead to what 2017 has in store In May and June 2017, Bermuda will host the world’s most presti…

  11. Letters of the law Emily Deane TEP, .

    STEP Journal March 2017. Letters of the law. Emily Deane reminds UK practitioners of their obligations under new client notification regulations, including the requiremen…

  12. Fertile grounds for dispute Ray Davern and Alex Way, .

    STEP Journal March 2017. Fertile grounds for dispute. Ray Davern and Alex Way look at accommodating new kinds of family relationships in trust structures.

  13. The die is recast Matthew Taylor, .

    STEP Journal March 21017. The die is recast. Matthew Taylor explores the UK government’s decision to opt in to the European Commission’s proposed replacement for Brus…

  14. When art pops in value… Diana Wierbicki, N Todd Angkatavanich and Sarah Pickering, .

    STEP Journal March 2017. When art pops in value... Diana Wierbicki, N Todd Angkatavanich and Sarah Pickering provide US estate planning strategies for artwork anticipated…

  15. Changing of the guard Sir Alex Elphinston and Clare Burke, .

    STEP Journal March 2017. Changing of the guard. Alex Elphinston and Clare Burke explain how to remove a mentally incapable trustee.

  16. Appoint of law Grahame Young TEP, .

    STEP Journal March 2017. Appoint of law. Grahame Young discusses the issues arising in Australia when an appointor or guardian becomes incapable of fulfilling their offic…

  17. Divorce and incapacity Lucy Hitchen, .

    STEP Journal March 2017. Divorce and incapacity. In cases of divorce and separation among adults with incapacity in England and Wales, Lucy Hitchen advises to plan in adv…

  18. Life decisions Heledd Wyn TEP, .

    In light of the recent ruling in the England and Wales Court of Protection on withdrawing life-sustaining treatment, Heledd Wyn highlights the necessity of advance care p…

  19. Ends and means Julia Abrey TEP, .

    STEP Journal March 2017. Ends and means. Julia Abrey reports on a STEP Mental Capacity Global Special Interest Group Spotlight Session exploring the implications of end-o…

  20. Foreword - March 2017 Morven McMillan TEP, .

    STEP Journal: March 2017. Foreword. Morven McMillan.

  21. Differing expectations Michael Betley TEP, .

    STEP Journal February 2017. Differing expectations. It is important to be aware of retiring trustees’ indemnity requirements when domesticating a foreign trust, writes …

  22. Early-warning systems Richard Norridge TEP, Mark Geday and Neil Blake, .

    STEP Journal February 2017. Early-warning systems. Issues causing disputes in family businesses may need to be proactively addressed early on to avoid later crises, expla…