©2020 Society of Trust and Estate Practitioners (STEP).
Best Practice Information and Guidance on the STEP website (including FAQs, Briefing Notes, Templates and Toolkits) is not intended to be directional in nature but informative. It does not represent legal advice. Whilst reasonable endeavours are taken to ensure that information is accurate and up-to-date as at the date of publication, STEP and its contributing authors do not accept liability or responsibility for any loss or damage occasioned to any person acting or refraining from acting on any information contained therein. Specialist legal or other professional advice should be sought before entering (or refraining from entering) into any specific transaction.