STEP Journal: Issue 1, 2023
Thursday, 09 February 2023
Welcome to the first issue of the 2023 STEP Journal. This edition focuses on philanthropy and charity, with articles covering charitable trusts in China, donor-advised funds in the US and philanthropy in the crypto world. The UK takes the regional spotlight, with our cover story analysing how tax planning advice has changed since the '90s. Plus, we celebrate the winners of the 2022/23 STEP Private Client Awards.
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Welcome to Issue 1 of the 2023 STEP Journal. A new year always provides an opportunity for reflection and resolutions, albeit that we all recognise how testing it can be to keep those going beyond the end of January.
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New Chair | Founder’s Awards | Expert vacancies
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Brian Walters sets out the results of the 2022 STEP member survey
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A letter from the outgoing Chair of STEP, Nancy Golding
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Can jurisdictions reach a tax agreement that works internationally? Helen Swire looks at the progress the OECD has made in this arena and asks what happens next
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STEP’s response to the recent FATF Recommendation 25 consultation
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When will it become the norm?
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Julie Hutchison explains why firms should encourage charity board volunteering
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Hugh Cumber and Carmen Barragan-Lopez provide an overview of a landmark England and Wales case regarding proprietary estoppel remedies
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James Quarmby reflects on how tax-planning advice has changed in the past 25 years in the UK
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Alan Barr, Claire Scott and Kevin Winters summarise trust compliance in the UK
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Danielle Ford and Riocard Hoye explain what approach should be taken when a UK taxpayer receives a Euro Pacific Bank nudge letter
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Samantha Ewing and Laura Gabrel review a recent England and Wales decision that dismissed a spousal claim under inheritance provisions
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Oliver Embley and Jonathan Achampong detail the advantages and pitfalls of subdividing land in the UK
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As practitioners and clients navigate a period of economic and geopolitical risk, a recent STEP Journal roundtable, sponsored by Intertrust Group, examined how advisors are adapting
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Carly Doshi and Preston C Demouchet provide an update on the utility of donor‑advised funds in the US
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Ross Belhomme describes the maturing of the crypto-asset space
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Matthew Briggs lays out how practitioners should respond to a new era for charitable giving, with an emphasis on England and Wales
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Madeleine Schubert provides an overview of the philanthropic landscape in South Africa
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Hengka Ji, Zihan Zhang and Xin Guan introduce recent developments to the planning and administration of charitable trusts in China
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Helen Swire rounds up news from Africa and Arabia, including taxation and residency updates
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Joan Crain asks whether the ‘impossibility defence’ is still viable following several recent US court cases involving self-settled offshore trusts
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Berenice Carrasquedo López TEP is Managing Partner of BFC Asesores, Mexico City, and a founder of STEP Mexico. Her passion for trusts and succession planning has been instrumental in the growth of the branch, with various roles within the Society under her belt. She was recently awarded a STEP Founder’s Award.
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