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.

Feature


Emotion detector

Miruna Radu-Lefebvre highlights the role emotions can play in family business governance.

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Feature


Out of proportion

Mark Harper and Kate Pooler draw on recent England and Wales case law to describe how a divorcing couple can fairly divide assets when both have an interest in a family business.

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Growing strong

Stephen Lawson and Dominic Hendry outline the importance of preparing a family tree during the will-writing process in England and Wales.

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