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  1. STEP’s new CPD policy Val Cox, .

    Val Cox explains the three core principles underpinning the revamped policy.

  2. Painting or plant? Ann Stanyer, .

    Ann Stanyer examines an ‘extraordinary’ case in which a famous painting was deemed to constitute ‘plant’, and outlines the tax reliefs available in the UK for own…

  3. A word from the wise Hannah Downie, .

    Philip Marcovici TEP won STEP’s Lifetime Achievement Award at the STEP Private Client Awards 2013–2014. Here he talks to Hannah Downie about some of his career highli…

  4. Golding for Canada Nancy Golding, Hannah Downie, .

    Recently elected to represent Canada on STEP Council, Nancy Golding QC TEP is a current member and former chair of the STEP Calgary Branch, a former director on the STEP …

  5. Budget briefing Harry Joffe, .

    Harry Joffe highlights some of the more interesting announcements in South Africa’s 2014 Budget.

  6. Preferential treatment John Harper, .

    John Harper provides an overview of preferred stocks and their various incarnations.

  7. Succession lessons James Howe, .

    As a growing number of Middle Eastern family businesses seek advice on succession planning, James Howe offers some tips for practitioners.

  8. Receipt by minors Amanda Edwards, .

    How should a personal representative proceed where a legacy is due to a minor under a will that lacks a minor’s receipt clause? Amanda Edwards explains

  9. Will India embrace the prenup? Samira Varanasi, Abhinav Harlalka, .

    Samira Varanasi and Abhinav Harlalka review the enforceability of prenuptial agreements in India.

  10. Tax evaders unveiled Ekaterina Butler, .

    Ekaterina Butler examines the Russian Commercial Court’s approach to piercing the corporate veil in cases of tax evasion.

  11. Portability: a game changer Louis A Mezzullo, .

    Louis A Mezzullo reviews the US provisions relating to ‘portability’ between spouses of the unused applicable exclusion amount.

  12. Canada’s FATCA pact Mark Fleming and Ralph Awrey, .

    Mark Fleming and Ralph Awrey consider the facts and implications of the US and Canada’s intergovernmental agreement.

  13. Revenge of the NRTs Jason Trenton and Michael Rosen-Prinz, .

    Jason Trenton and Michael Rosen-Prinz explain what Canadian non-resident trust rules mean for US practitioners.

  14. Lost in a moral maze Tom Glanville, .

    Tom Glanville discusses ethics, morals and investment policy statements.

  15. A clearer test of capacity Kathleen Cunningham, .

    Kathleen Cunningham considers Canadian legislation that explicitly sets out when an adult is incapable of appointing a decision-maker.

  16. Managing threats to wealth Charles Gowlland, Frank Akers-Douglas, .

    Education and flexibility are key to keeping wealth in the family, write Charles Gowlland and Frank Akers-Douglas.

  17. Suffering for your art? Dr Ariel Sergio Goekmen, .

    Dr Ariel Sergio Goekmen outlines the risks associated with alternative investments.

  18. A perfect match David Bell, .

    David Bell offers some pointers for trustees seeking a wealth manager capable of meeting the needs of multi-jurisdictional clients.