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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.
Feature
Watch this space
As the Italian Supreme Court rules on indirect taxes on asset transfers to trusts, Antonio Longo asks what this means for the future.
Feature
The gift that keeps on giving
Andrew Wilkinson explains what a recent landmark UK Supreme Court decision means for restricted gifts of land.
STEP Journal +
The artist’s right to resale
Eleni Drakou explains changes to the law of resale in Cyprus’ art world.
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