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  1. Lifting the veil Michael Giraud and Verena Roberts, .

    Michael Giraud and Verena Roberts reflect on global transparency legislation developments over the Past five years

  2. Disclosing DAC6 Simon Gorbutt TEP, .

    Simon Gorbutt discusses the EU’s DAC6 and how its implementation impacts cross-border insurance-based planning

  3. 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

  4. Bank on Russia Asya Andreeva, .

    Asya Andreeva details bank compliance and reporting considerations for Russian clients

  5. Good as gold Harry Rogers, .

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

  6. 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

  7. Time to give back Julie Wynne, .

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

  8. 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

  9. 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

  10. Too many executors… Sheena Grattan, .

    Sheena Grattan explains the differences between executor limits in Northern Ireland and England and Wales

  11. Brits livin’ in the USA Blathain Iqbal, .

    Global families are on the increase, with some looking to incorporate a move to the US. A STEP Journal roundtable, sponsored by Schroders Wealth Management US, examined t…

  12. Heir of sophistication Berardo Lanci and Adea Meidani, .

    Berardo Lanci and Adea Meidani outline the key tax issues for advisors related to collecting art in Italy and France

  13. IHT reforms may bite Alexandra Docherty, .

    Alexandra Docherty reviews key recommendations from the UK OTS report into potential changes to the inheritance tax regime

  14. Mind over borders Nicole Gallop Mildon and Álvaro Aznar Azcárate, .

    Nicole Gallop Mildon and Álvaro Aznar Azcárate discuss the use of LPAs for mental capacity in England and Wales, Spain and France

  15. Home security Tasos Coucounis, .

    Tasos Coucounis explains the safeguards that exist when investing in immovable property in Cyprus

  16. RNRB: a new threshold Anne Hills, .

    Anne Hills explains the application of the residence nil-rate band in England and Wales

  17. All roads lead to Rome Charlotte Thorne, .

    As private equity experiences rapid growth as an asset class, investors and trustees need to be prepared, writes Charlotte Thorne

  18. We want you! Zoe Willenbrock, .

    Applications for vacancies on STEP’s committees of the Board opened on 28 October. Zoe Willenbrock encourages Full STEP members to apply

  19. Family values Mark Fleming TEP, .

    Mark Fleming on how advisors can better protect family co-investment vehicles

  20. Awarding excellence The Editors, .

    Another year, another dazzling evening at the annual STEP Private Client Awards. Now in its 14th year, the annual Awards ceremony was held at the Park Plaza Westminster B…

  21. Policy peace of mind James Hoare, .

    James Hoare looks at some of the key points to consider when drafting an investment policy statement

  22. All to play for Helen Swire, .

    As both the US and Canada prepare for elections, Helen Swire asks what significant change is on the agenda for practitioners