Elborne v HMRC: What the Court of Appeal decision means for practitioners

Overview The England and Wales Court of Appeal’s decision in Elborne v HMRC [2026] EWCA Civ 894 has confirmed that the inheritance tax (IHT) planning arrangement, commonly referred to as a ‘home loan’ or ’double trust’ scheme, succeeded on its specific facts. The Court unanimously dismissed HMRC’s appeal, concluding that the statutory provisions relied upon… Read More Elborne v HMRC: What the Court of Appeal decision means for practitioners

STEPeditorLeave a comment

A new framework for digital assets: the European Law Institute’s Model Rules on Succession and Access to Digital Remains

Image of digital padlock

Recently the European Law Institute’s (ELI) Model Rules on Succession and Access to Digital Remains were approved, marking an important milestone in the development of digital inheritance law. Developed by leading experts (including Dr Edina Harbinja of the University of Birmingham) and supported by STEP, the Model Rules provide the first comprehensive framework for dealing… Read More A new framework for digital assets: the European Law Institute’s Model Rules on Succession and Access to Digital Remains

STEPeditorLeave a comment

World Whistleblower Day 2026: how speaking up strengthens professional standards and public trust

World Whistleblower Day is a global awareness day on 23 June. This day serves as a reminder that speaking up about wrongdoing is not an act of disloyalty, it is an essential safeguard for the public interest, organisational integrity and maintaining high professional standards. Whistleblowing is widely recognised as one of the most effective ways… Read More World Whistleblower Day 2026: how speaking up strengthens professional standards and public trust

STEPeditorLeave a comment

Balancing transparency and legitimate confidentiality: insights from the OECD Forum

This week the OECD Global Anti-Corruption & Integrity Forum in Paris brought together public and private sector stakeholders from all over the globe. They had the shared aim of collaborating to enhance safeguards in an evolving global landscape around anti-corruption, anti-money laundering, fraud prevention and public integrity systems. A clear message from the Forum was… Read More Balancing transparency and legitimate confidentiality: insights from the OECD Forum

STEPeditorLeave a comment

A model for jurisdictions: Bermuda trust law reform

Image of flag of Bermuda

Bermuda has taken a landmark step in modernising trust law with the enactment of the Trustee Amendment Act 2025, which provides trustees with long-needed clarity around responsible investing. The reform was driven by Bermuda’s industry in association with STEP and the Bermuda Business Development Agency, led by Gina Pereira TEP of Dana Stewardship Advisory. The… Read More A model for jurisdictions: Bermuda trust law reform

STEPeditorLeave a comment

STEP Policy Round-Up 2025: delivering global impact

map of the wold with a blue background

In 2025, STEP’s policy and technical work delivered significant legislative and regulatory outcomes across the globe. Through expert engagement and strong collaboration with policymakers, STEP has helped shape law reform, improve fiduciary practice and protect families and beneficiaries worldwide. Trust reform in Bermuda As part of STEP’s positive impact trust reform work we continue to… Read More STEP Policy Round-Up 2025: delivering global impact

lizskinner58e5072f3aLeave a comment

UK government makes major IHT changes that reflect STEP recommendations

In this blog Emily Deane TEP, Technical Counsel & Head of Government Affairs at STEP, discusses the changes announced in the UK Budget and the impact of STEP’s recommendations on key issues. The UK Budget has delivered some significant developments for the inheritance tax (IHT) regime with measures to be legislated in the Finance Bill… Read More UK government makes major IHT changes that reflect STEP recommendations

STEPeditorLeave a comment

The new era for adult protection in Europe

Image of EU flag

In this blog Emily Deane TEP, Technical Counsel & Head of Government Affairs at STEP, explores how a new EU Regulation relating to cross-border issues affecting vulnerable adults will interact with the Hague Convention. STEP attended a conference recently in Milan that was organised by the Università Cattolica del Sacro Cuore. Speakers from the European… Read More The new era for adult protection in Europe

STEPeditorLeave a comment

New report heralds first changes to wills law in England and Wales since 1837

Image of notebook saying 'make a will'.

The Law Commission has today published its recommendations to reform the law of wills in its Report: Modernising Wills Law . The report includes a draft Bill for a modern Wills Act to replace the Wills Act 1837. This marks a historic change to wills law in England and Wales – the first in nearly… Read More New report heralds first changes to wills law in England and Wales since 1837

STEPeditorLeave a comment