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STEP Journal Editorial Board

Meet the Editorial Boards of the STEP Journal and Trust Quarterly Review (TQR)

STEP Journal Editorial Board

Kaitlyn Gutzke

Kaitlyn Gutzke is the Managing Editor of the STEP Journal and the Trust Quarterly Review (TQR). She works closely with the editors to publish 10 issues of the Journal and four issues of the TQR each year. The Journal is the highest circulation trust and estates magazine in the world. Previously, she coordinated national industry magazines throughout Australia.

Email editor@step.org for any Journal and TQR-related queries and to submit an article proposal.

Maureen Berry TEP

Maureen BerryMaureen Berry TEP is a Partner at Fasken. Maureen's practice focuses on tax law with an emphasis on private corporation taxation, executive compensation, estate planning and taxation of trusts and estates, corporate income taxation, domestic and international taxation, REITs and income funds. She also has an expertise in the taxation of charities and non-profit organisations.

Maureen has been recognised as a leading tax lawyer by Chambers Global The World’s Leading Lawyers for Business and as a leading private client lawyer by PLC’s Which Lawyer?

She has taught courses in the taxation of trusts, international tax and estate planning at the University of Toronto, Western University and Osgoode Hall Law School and was an instructor at the Bar Admission Course in the areas of tax and estate planning and international and corporate tax for a number of years.

Maureen has published numerous papers and has spoken at many professional seminars. She is a contributing author to the tax section of The Canadian REIT Handbook published by REALpac.

Nicholas Dale TEP

Nicholas DaleNicholas qualified as a Solicitor in London in 1980 and moved to Switzerland in 1982 to work in the trust department of Guyerzeller Zurmont Bank a subsidiary of Midland Bank Ltd, before it was taken over by HSBC. Altogether, he spent 31 years with HSBC Guyerzeller AG and thereafter HSBC Private Bank (Suisse) SA, during which time he supported international clients on wealth planning issues. He managed HSBC Guyerzeller's trust activities from 1998 until 2006 and was thereafter active as  a Senior Wealth Advisor for clients. He was also a  Member of General Management of HSBC Private Bank (Suisse) SA and a board member of HSBC Guyerzeller Trust Company AG until July 2013. Still based in Zürich, Nicholas is now an independent consultant with ND Consulting GmbH working with a number of international families.

He was one of the founder members of the Swiss-German and Liechtenstein Branch of STEP and was its chair for several years. He was a STEP Council member.

Tom Dumont QC TEP

Tom DumontTom is a Barrister in Radcliffe Chambers, Lincoln’s Inn.

He has a mixed advisory and litigation practice in the private client field. He acts for banks, trustees, solicitors and accountants who are sued for negligence or breach of trust, as well as victims of forged wills and family members cut off without a shilling.

He lectures widely on trusts and tax. He sits on the STEP Probate and Estates Committee, as well as being a committee member of the Charity Special Interest Group. He is a Vice-Chair of the Bar Council’s Law Reform Committee, with special responsibility for private client issues.

He plays cricket, loves poetry, wine and the countryside.

Samantha Hart TEP

Sam Hart CTA FCA TEP is a Director of Private Client tax for Baldwins accountants across the Midlands and has over 20 years’ experience in Private Client tax and trusts. She has previously worked in similar roles for Big Four and top ten accountancy firms, including technical roles advising the wider tax practice of tax policy and developments.

She completed a PhD in tax and attitudes towards tax avoidance at the University of Birmingham in 2017 and has presented her research at a number of academic conferences. Sam has lectured extensively around the UK and likes to write for a number of UK tax and accounting publications.

Rosemary Marr TEP

Rosemary MarrRosemary is Part of the Trust and Corporate team at Moore Stephens, Jersey. She was Chair of STEP for two years, as well as being a former Chair of the Jersey Branch of STEP.

She is a Fellow of the Chartered Institute of Bankers, having originally qualified with the ACIB (Trustee) qualification and has been involved in the financial services industry in the UK and Jersey for more than 30 years.

Rosemary has held positions at a senior (director) level, including managing director of the Jersey office of an international trust group. Her specialist areas include: estate planning, structuring and managing offshore trusts and companies. She is an Accredited Mediator.

She is Chair of STEP’s Professional Development Committee and a presiding judge for the STEP Private Client Awards.

Morven McMillan TEP


Morven McMillan is a leading offshore lawyer with extensive experience in international trusts and private client work. She has a mixed contentious and non-contentious trusts practice and has been involved in a number of the most important private client cases in the Cayman Islands in recent years. Morven was admitted as a solicitor in England in 1996, first admitted to practice in the Cayman Islands in 2001 and admitted in the BVI in 2013. She is top-ranked in Chambers Global, where she is described as “the best in the business”. Morven speaks regularly at international conferences and is a co-editor of International Trust Disputes (OUP).

Asher Noor TEP

Asher Noor is the Chief Investment Officer and Group CFO for AlTouq Group, a Saudi Arabian family office. Asher has been based in Saudi Arabia for more than 16 years and worked for PwC and Banque Saudi Fransi in the past. His last position was CFO for Morgan Stanley in Saudi Arabia. Apart from serving on the board of many companies representing AlTouq Group’s global investments, Asher’s current board positions in voluntary capacity include the following:

Asher is a qualified TEP, chartered accountant, faculty member at FFI US and a member of Pakistan’s and UK’s public finance accountancy bodies. Some of his recent awards include:

  • ICAEW Middle East award for advancing the accountancy profession in business – 2017
  • Profiled as a global Top 30 Family Office Investor by Trusted Insight – 2016
  • CFO Middle East Awards: CFO Of The Year award – 2014

Asher has written for various publications and spoken at more than 50 conferences worldwide on topics relating to wealth management and family businesses, among others.

Elizabeth Lindsay-Ochoa TEP

Liz holds a JD, LLM (taxation) degree and is an Estates and Trusts Director at CBIZ MHM in Boston, Massachusetts. Liz advises individuals on income tax, planned giving, gift tax, and estate planning.  Liz has spoken at various professional seminars and has published several articles. 

She is also a co-author of the Estates and Trusts chapter of the Accountant’s Handbook.  Liz is a member of Boston’s STEP chapter. She is very active in the American Bar Association’s Real Property Trust and Estate Section. 

Liz is admitted to practice law in Michigan, Colorado (inactive), New York, Connecticut, and Massachusetts.  

Paolo Panico TEP

Paolo Panico - SETP Journal Editorial BoardPaolo Panico is a solicitor and notary public in Scotland, an avocat in Romania, and on such basis is a member of the Luxembourg Bar. He is also chairman of Private Trustees SA, an independent trust and corporate service provider with registered office in Luxembourg.

Paolo has an academic background and is currently an adjunct professor of Legal Structures at a Master in Private Wealth Management of the University of Luxembourg. He has lectured at some Universities in Italy, Switzerland, and Eastern Europe (Romania, Prague, St Petersburg).

Paolo is Deputy Chairman of STEP, Benelux branch. He is an academician of The International Academy of Estate and Trust Law (TIAETL). He has been a member of the Committee of the International Tax Planning Association (ITPA) since 2012 and he was appointed Deputy Chairman in 2015

Paolo’s publications include articles in specialized journals and the books Private Foundations: Law and Practice (Oxford University Press, March 2014) and International Trust Laws (Oxford University Press, 2010), the second edition of which is expected in March 2017.

Simon Rylatt TEP

Simon RylattSimon is a Partner at Boodle Hatfield in London and specialises in UK and international tax and estate planning for individuals and trusts, as well as advising on high value, contentious trust and estate disputes for both onshore and offshore clients.

In addition, he advises on wider estate planning strategies for wealthy families and their businesses (including wealth protection structures, governance, divorce issues and generational succession planning). Simon joined Boodle Hatfield in 2000, becoming an Associate in 2003 and a Partner in 2005. He is also a member of the Association of Contentious Trust and Probate Specialists (ACTAPS) and the Law Society Probate Section.

Bock Eng Sim TEP

Bock Eng Sim TEP is the Head of the specialist & private client disputes practice and is a Partner in the international arbitration, banking & financial disputes and private wealth practices at WongPartnership. She has over 20 years of experience in trusts, estate and family law and is a leading Trusts and Estates lawyer in Best Lawyers 2019 and Asialaw Leading Lawyers. She is also a recommended lawyer in the areas of Dispute Resolution and Private Wealth in The Legal 500: Asia Pacific.

Bock Eng is the course co-ordinator for the Wills, Probate and Administration Practice Elective for Preparatory Course Leading to Part B of the Singapore Bar Examinations.

 Bock Eng graduated from the National University of Singapore and was admitted as an advocate and solicitor of the Supreme Court of Singapore in 1991 and to the roll of solicitors of England and Wales in 2004. She has a joint Master of Business Administration and Laws.


A role description for STEP Journal Editorial Board Members is available here (PDF 55KB).

Trust Quarterly Review (TQR) Editorial Board

Robin MacKnight TEP

Robin-MacknightRobin is a Partner at Wilson Vukelich LLP in Ontario, Canada. His practice includes tax, business and estate planning and implementation, dispute resolution with federal and provincial revenue authorities and public policy submissions to all levels of government. Robin also teaches in the graduate program at Osgoode Hall Law School, was one of the original faculty of the University of Waterloo Master of Tax program where he was the thesis supervisor and taught an emerging issues course for ten years, and has taught at Queen's University Law School, the Harvard Law School International Tax Program, the University of Calgary law school and the bar admission courses in Ontario and Alberta. Robin has served on several advisory committees to the CRA and industry associations.He was a director of STEP Canada for over ten years and is now a member of STEP's Worldwide Council and its Public Policy Committee.

Ed Powles TEP

Ed PowelesEd is an Associate at Maurice Turnor Gardner LLP. He advises financial institutions and individuals on a range of commercial and private client matters. He focuses in particular on family, charitable and commercial trusts, and onshore and offshore personal taxation.

He obtained his MA and LLM from Cambridge University before joining Allen & Overy LLP as a trainee in 2002.

Carolyn Sparke QC TEP

Carolyn took Silk in 2012 after signing the Bar Roll in 1991. She read with Noel Magee QC, after Articles and solicitor experience at Minter Ellison. Carolyn specialises in equity/wills and probate law. Her practice is in general commercial work, including superannuation disputes, property law, corporations.

Appearance work is focused in the Supreme and County Court. Carolyn appeared in a number of cases involving testators, family maintenance claims (for executors and for children and various other claimants) and testamentary capacity and other estate and trust-related matters.

Keith Wallace

Keith WallacePreviously head of the pensions department, Keith is now a consultant at Reed Smith. He joined Richards Butler as a partner in 1984 and has specialised in trusts and pensions since 1968. He also has extensive experience of custodianship, stocklending, collective funds, derivatives and legal issues affecting public trusts of all kinds. He has held various Financial Services Authority approved roles.

Keith has served on the Takeover Panel and was the first lawyer to be elected to the NAPF Investment Committee. He continues to assist the NAPF on financial services issues. He founded and for 16 years chaired a successful asset management company.

He was a founding Committee Member of the Association of Pension Lawyers and for 16 years edited British Pension Lawyer, the legal journal he started. He is a Member of the Council of TACT, The Association of Corporate Trustees.

Shelley White TEP


Shelley White joined Walkers' Cayman Islands office in 2010 and is a Partner in the Insolvency and Corporate Recovery Group and Trust Disputes Group. She specialises in trusts litigation, insolvency litigation and also works on general commercial litigation. Having practised at the Chancery Commercial Bar in London from 2003 until 2010, Shelley is a specialist advocate and regularly represents clients in court.

Shelley is an honourary international member of the Chancery Bar Association, a member of STEP and a member of IWIRC. She has been a member of the ABI and was a member of the Chancery Bar Association in London from 2003 until 2010. Shelley was an elected member of the Bar Council from 2007 until 2010.

Philippe De Salis TEP


Philippe is a Partner and Head of Fiduciary at Stonehage Fleming in Neuchâtel, Switzerland. He joined the Stonehage Fleming in 2007 after working for several years as an attorney-at-law in Berne and Geneva, specialising in corporate and commercial law. Philippe graduated from the University of Zurich in 1996 with a degree in law. He qualified as an attorney-at-law and was admitted to the Bar of the Canton of Berne in 1999. Philippe also obtained a post-graduate diploma in law from the University of Geneva in 2004. As well as being a member of the editorial board of STEP’s Trust Quarterly Review, he is also Chairman of the Swiss Association of Trust Companies (SATC).