STEP Journal

In Issue 5 of the STEP Journal 2021, we shine a spotlight on Europe, looking at tax updates across the continent and the changing trusts landscape in Switzerland. This issue also has a special focus on compliance and careers, covering compliance passports, beneficial ownership reporting and AML rules. This issue also celebrates our STEP Private Client Awards 2021/22 recipients.


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As the Italian Supreme Court rules on indirect taxes on asset transfers to trusts, Antonio Longo asks what this means for the future.

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The gift that keeps on giving

Andrew Wilkinson explains what a recent landmark UK Supreme Court decision means for restricted gifts of land.

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The artist’s right to resale

Eleni Drakou explains changes to the law of resale in Cyprus’ art world.

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