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  1. Crypto as property Ross Belhomme, .

    Ross Belhomme delves into a landmark case in Singapore that led to crypto-assets being recognised as property in law in England and Wales

  2. Up with the Larke Michelle Chapman, .

    Michelle Chapman considers how practitioners should deal with Larke v Nugus requests in England and Wales

  3. A growing relationship Richard Joynt, .

    Richard Joynt explores the evolution of private client and family office investment and how advisors need to adapt

  4. Clear minds Tom Mylott and Andrew Peedom, .

    Tom Mylott and Andrew Peedom explore the issue of capacity in the Cayman Islands and what measures trustees might take

  5. Partners and crime Ben Rose, .

    Ben Rose explores the challenges that arise for advisors when high-net-worth clients face criminal investigation

  6. Welcome to 2020 and a fresh, new-look STEP Journal Simon Rylatt, .

    As we enter a new decade, there is no better time to embrace a new way of sharing ideas and knowledge among STEP practitioners. Our Head of Editorial explains the motivat…

  7. The business of BPR Peter Goodman and Sam Hart, .

    Peter Goodman and Sam Hart review the Office of Tax Simplification’s proposed changes to UK business property relief tax rules

  8. All over the place The Editors, .

    This edition of the Trust Quarterly Review explores cross-border philanthropy in Europe; New Zealand’s trust law reforms; pour-over trusts in British Columbia; challeng…

  9. Under the influence Teresa Rosen Peacocke, .

    A discussion of two England and Wales cases and the relationship necessary to raise a presumption of undue influence

  10. A clause in context Pamela Liang and Maria Velichko, .

    Clarity on the use and validity of pour-over wills in estate planning following the recent Quinn Estate decision in British Columbia

  11. Old wine in a new barrel Rhonda Powell, .

    An overview of the New Zealand Trusts Act 2019 and how it will impact foreign and domestic trusts

  12. Mountain to climb Jessica Schaedler, .

    Potential challenges in the implementation of a Swiss trust law

  13. Cross purposes Keith Wallace, .

    Legal frictions in European cross-border philanthropy

  14. Who died first? James Kemp, .

    James Kemp examines the recent England and Wales High Court case of Scarle, determining the order of death in an elderly couple

  15. Bank on Russia Asya Andreeva, .

    Asya Andreeva details bank compliance and reporting considerations for Russian clients

  16. Good as gold Harry Rogers, .

    Harry Rogers considers the benefits of including gold as part of a diversified portfolio of investment assets

  17. Are you ready? James Green, .

    James Green considers key risks for individuals as financial services firms grapple with implementation of the SMCR in the UK

  18. Time to give back Julie Wynne, .

    Julie Wynne explores how non-financial philanthropic support can be offered through employee volunteering in Switzerland

  19. Identifying the beneficial owner Kinga Romanovska and Piotr Augustyniak, .

    As Poland implements 4AMLD, Kinga Romanovska and Piotr Augustyniak highlight the risks of improper beneficial ownership reporting

  20. US taxation of death benefits Lawrence Brody, .

    Lawrence Brody sets out what estate planners need to know about the US income taxation of life insurance death benefits