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  1. Time to talk philanthropy David Harvey, .

    David Harvey urges advisors to ask clients ‘the giving question’ and reap the rewards.

  2. The fiducie revival Franck Cera, .

    Franck Cera discusses an alternative to the trust that has been making a comeback in Luxembourg.

  3. Location, location, taxation Marc Renggli, .

    Marc Renggli provides an overview of the Swiss tax regime and its cantonal variations.

  4. Gifts or remuneration? Stephen Green, .

    Stephen Green considers bequests to employees in the UK.

  5. Two sides to the story Graeme Fraser and Alasdair Loudon, .

    Graeme Fraser and Alasdair Loudon compare and contrast the rights of cohabitants in England and Wales, and Scotland.

  6. Storing up trouble Patrick Connolly, .

    Patrick Connolly outlines the problems that have emerged from the UK government’s pension auto-enrolment scheme.

  7. Home truths Paul Seal, .

    Paul Seal explains when private residence relief on capital gains tax is available in the UK

  8. Speaking the same language Marcus Leese, .

    Marcus Leese reviews the opportunities, and cultural challenges, that Asia presents for practitioners.

  9. Dynastic dealings Regula Huber, .

    Regula Huber profiles the Chinese family office client.

  10. Dawn of the iPhone will Charlie Young and Yvonne O’Byrne, .

    In November 2013, the Supreme Court of Queensland held, in the matter of Re: Yu,1 that an electronic will saved onto a smartphone should be admitted to probate.

  11. No place to hide Nisha Singh, .

    Nisha Singh discusses Singapore’s implementation of FATCA and information exchange standards

  12. The politics of tax Martyn Gowar, .

    Martyn Gowar TEP is a partner at McDermott Will & Emery UK LLP and an editor of the Step Journal.

  13. The Czech take on trusts Mirek Gruna, .

    Mirek Gruna on the introduction of the trust concept into Czech law

  14. Death of a sole director Amanda Edwards, .

    Businesses needn’t grind to a halt on death of the sole director and shareholder, explains Amanda Edwards

  15. Asia: The continent of opportunity The Editor, .

    STEP’s flagship Asia Conference took place on 13–14 November 2013 at the Marina Bay Sands Hotel in Singapore. This year’s event had the best turnout so far, with 43…

  16. A matter of loyalty John Harper, .

    John Harper considers how trustees should act when faced with a conflict of interest

  17. To absent friends Richard Norridge, .

    Richard Norridge reviews recent developments in Hong Kong probate disputes.