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Welcome to Issue 3 of the STEP Journal. This issue’s alternative investment focus takes us into the world of fine art and ageing wines, with a special exploration on some of the new trends for the more adventurous collector including whisky and handbags to comics and war medals. The regional focus puts a spotlight on the UK and Ireland, covering the use of Scottish powers of attorney across borders; a recap of law, practice and procedure surrounding statutory wills in Northern Ireland; and an overview of tax rules when owning property in the UK.
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