7h
The changes to Australia's capital gains tax system announced in last month's 2026/27 federal budget have been moderated, in a surprise announcement by Prime Minister Anthony Albanese.
The budget still replaces the long-standing 50 per cent capital gains tax discount with a cost base indexation system, though without the averaging and spreading mechanisms that formed part of the pre-1999 architecture.
👉Read more: bit.ly/4exu3dS
#STEPCPD #Tax
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8h
In the UK, HM Treasury's Office of Financial Sanctions Implementation has issued its largest penalty for financial sanctions circumventions since the beginning of the conflict between Russia and Ukraine in 2022.
📖Read more: bit.ly/44je8Le
#STEPCPD #Sanctions
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46
11h
How is ethics a part of your day-to-day role? 🤔
In our Everyday Ethics video series, we discuss the ethical issues you may be facing day-to-day and help you prepare to handle them appropriately.
You can find out more about ethical decision-making and the video series in this video with Jenny Teasdale, Professional Development Manger at STEP.
👉Watch the video series and access more resources: step.org/ethics
#STEPEverydayEthics #STEPCPD
49
15h
Colombia has increased scrutiny on family structures, creating new compliance and reporting challenges for those advising high-net-worth families.
In this STEP Journal article Rodrigo Castillo Cottin examines how life insurance can enable compliant and efficient wealth transfer and provide liquidity for families in Colombia.
💡Learn more in the article: tinyurl.com/2xfxc449
Did you find this article helpful? Share it with your network!
#STEPCPD #LifeInsurance
39
Jun 17
In this STEP Journal article Santiago Oscar Zebel, Lucía Ibarreche-Brühl TEP and María Josefina Colombatto examine the distinction between transparent and non-transparent trusts under Argentine case law, and its implications for taxation.
👉Learn more in the article: tinyurl.com/yt7t8std
#STEPCPD #Trusts
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Jun 16
The Court of Appeal for Ontario (the Court) has confirmed the narrow scope of lawyers’ duties in estate matters, holding that liability is generally owed only to the client and will not extend to non-clients, other than in exceptional circumstances.
In Stingelin Estate v Woods [2026] ONCA 240, the Court upheld a summary judgment dismissing negligence and breach of fiduciary duty claims brought by an estate trustee against a wills and estates lawyer retained to prepare a will.
📖Read more: bit.ly/4xy80fx
#STEPCPD #Wills
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Jun 16
Introduced in May 2023, the Polish family foundation (the foundation) has quickly become a genuine legislative success. In less than three years, more than 3,200 foundations have been registered, with a further 2,500 applications pending.
This means that, on average, six families per day have created a foundation.
In this STEP Journal article Tomasz Krzywański TEP and Urszula Rodak-Smolarek examine Poland’s family foundation regime and its role in protecting family assets and facilitating long-term wealth planning.
📖Read more in the article: tinyurl.com/2wcz585e
#STEPCPD #FamilyGovernance
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Jun 15
The Solicitors Regulation Authority has published updated guidance on arrangements for supervising non-regulated persons conducting litigation, following the successful appeal against the England and Wales High Court's judgment in the Mazur case (Chartered Institute of Legal Executive (CILEX) v Mazur, [2026] EWCA Civ 369).
📖Read more: bit.ly/4vTK1pK
#STEPCPD #UK
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Jun 15
Farm disputes put added pressure on advisors when undertaking much-needed full succession planning, especially following the turbulent changes to inheritance tax reliefs and the widened scope of the Syers order.
In this STEP Journal article Julie Butler highlights the importance of formalised partnership agreements in preventing disputes and influencing dissolution outcomes for family farming businesses in England and Wales.
👉Read the article: tinyurl.com/4fjch8bb
Did you find this article helpful? Share it with your network!
#STEPCPD #FamilyBusiness
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53
Jun 12
High-net-worth families and family offices access private equity funds in Malaysia by subscribing to shares or partnership units in a private equity fund vehicle.
In this STEP Journal article Chua Wei Min describes the various vehicles high-net-worth families can use to subscribe to private equity funds in Malaysia, alongside the key tax, regulatory and governance considerations.
📖Read the article: tinyurl.com/44nsu83h
#STEPCPD #FamilyOffices
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82
Jun 12
Who can create a trust? For how long can a trust last?🤔
If you or your clients have questions about trusts, STEP's Trusts Information Centre is your one-stop shop for everything you might want to know!
Helpful resources include:
☑️Our answers to trust FAQs
☑️The social and economic benefits of trusts
☑️Trusts regulation and compliance
📖Learn more about trusts today: bit.ly/STEP-Trusts
#STEPCPD #Trusts
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Jun 11
Turkey's Law No.7582, gazetted on 4 June 2026, grants a 20-year income tax exemption for qualifying foreign individuals deemed to have taken up Turkish residence.
The tax relief is part of a wider reform aimed at attracting foreign investors and technology start-up entrepreneurs to the country.
📖Read more: bit.ly/3Sl3H7f
#STEPCPD #Tax
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59
Jun 11
In the UK, accounts filing reforms for small companies, enacted in the Economic Crime and Corporate Transparency Act 2023, are to be brought into force in April 2028, a year later than originally intended.
👉Read more: bit.ly/49Veuex
#STEPCPD #Regulations
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58
Jun 11
Fragile family business transitions in France are caused by a lack of legal structure and tax planning.
In this STEP Journal article Erell Bauduin and Julia Landru highlight how governance tools, including family charters and the separation of ownership and control, alongside legal and tax structuring, support effective, long-term succession planning for families in France.
👉Learn more in the article: tinyurl.com/57v4dx8r
#STEPCPD #FamilyBusiness
@CRS_Lawyers
55
Apr 30
Pre-action and non-party discovery is now permitted in the Cayman Islands, through the addition of Rule 7A to Order 24 of the Grand Court Rules, which came into force on 30 March 2026.
A prospective plaintiff may now apply to the court for disclosure of documents from a prospective defendant before proceedings are commenced.
Parties may also apply for disclosure from non-parties at an interlocutory stage once proceedings are under way.
📖Read more: bit.ly/4t79c6o
#STEPCPD #CaymanIslands
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Jan 29
Have you read the new issue of the STEP Journal? 📖
The new issue focuses on vulnerable clients and modern families and gives you a range of articles to help you stay up-to-date with important industry developments.
In this Foreword to the new STEP Journal issue, Simon Rylatt TEP from @BoodleHatfield introduces you to the topics and authors in the Journal.
👉Read more in our Foreword to Issue 1: tinyurl.com/mujwnr3a
#STEPCPD #MentalCapacity
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92
Jan 14
Welcome to STEP's Trusts Information Centre!
In our Trust FAQs section you can learn about:
💡Who can create a trust;
💡Who can serve as a trustee and
💡How long can a trust last.
📖Learn more about trusts today: bit.ly/STEP-Trusts
Did you find this resource helpful? Share it with your network!
#STEPCPD #Trusts
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90
27 Nov 2025
International exchange of information on crypto-assets held in Switzerland will not come into operation until January 2027 at the earliest, following a decision by the Swiss federal government to postpone implementation of the OECD's Crypto-Asset Reporting Framework by at least one year.
📖Read more: bit.ly/48CtRYS
#STEPCPD #Cryptoassets
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6 Oct 2025
Digital assets are more widely owned than ever: practitioners must now look to support clients in appropriate succession planning for them, says @HelenSwire.
In this STEP Journal article, STEP's News Editor discusses digital assets and planning for the future.
📖Read the article: tinyurl.com/zpyrbx5d
#STEPCPD #DigitalAssets
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168
11 Aug 2025
Managers of large firms offering tax advice will be left in an uncertain position by legislation requiring tax advisors to register with HMRC, according to the Association of Taxation Technicians.
Read more: bit.ly/4m7MN63
#STEPCPD #Tax
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