STEP Journal

Rachel Steeden provides a comparative review of the traditional charitable trust and donor-advised fund models of philanthropy in the UK

Published six times a year, the STEP Journal offers news, reviews, opinion and technical analysis on issues facing trust and estate practitioners internationally.

Dion Laycock examines updates to HMRC's Code of Practice 9 on tax fraud investigations.

Appropriating assets from an estate can save capital gains tax in the UK, writes Katie Buckley.

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