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STEP Journal

Foreword - August/September 2019

Sam Hart, August 2019

Sam Hart TEP is a Private Client Tax Director and a member of the STEP Journal Editorial Board.


Musician Bob Dylan famously sang about how the times were a-changin’ back in 1964, and it is probably fair to say that, in the past 55 years, we have seen times change, for better or worse, over and over again. Currently, the geopolitical mood is in flux, leading in some cases to seismic and constitutional change (Brexit, for example).

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