STEP Journal

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.

Feature


The art of inheritance

The art of inheritance

Maria Chumanova and Daria Nevskaya explain taxation issues arising from the inheritance of art collections in different jurisdictions, such as France, the UK and the US.

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Feature


A brush with the law

A brush with the law

Tim Maxwell highlights the implications of transporting art across borders, following a case between Italy and Switzerland involving a da Vinci painting.

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The trusted trustee

Tara Hopwood on the evolution of the role of a trustee during times of a crisis. Read more

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