How to win a STEP Private Client Award

George HodgsonEntries are open for the 2018/19 STEP Private Client Awards until 31 May 2018. The Awards are widely acknowledged as being one of the premier events in the private client industry calendar. Winning an Award is also a very clear and recognised hallmark of excellence.

How then, do you go about winning an Award?

Enter
The Awards are free to enter (we simply ask entrants to consider a donation to charity) and open to all firms and practitioners in the industry.

There can sometimes be a perception that the Awards are only for larger firms, but almost every year smaller firms impress the judges by demonstrating innovation, an exceptional focus on a particular area or an outstanding rapport with their clients. Applications from all sizes and types of firm are therefore welcome.

Similarly potential entrants away from the major industry centres sometimes feel they might be disadvantaged. The judges for the awards are nevertheless increasingly international and drawn from across the spectrum of the private client industry. Strong entries will always attract attention from the judges, wherever they originate from.

Don’t just copy and paste from marketing materials!
You will be judged by fellow senior industry professionals and the language and tone of your entry needs to reflect that fact. Cutting and pasting from your website or marketing material will usually not impress the judges. Neither will excessive use of superlatives and hyperbole. What will go down well is an evidence-based entry that gives a clear exposition of what the firm has done over the past year to make it stand out from the crowd.

Apply for the right award
It is a constant surprise to the judges how many firms enter the wrong category. One submission even began with the bold statement: ‘We are a leading (another category all together) firm…’. Read the category criteria carefully, and if you think the judges might have difficulty understanding why you are applying for a particular category, help them by explaining your business better.

Answer the questions
Probably the most common reason for submissions going by the wayside is that the judges feel that the questions and criteria laid down in the Awards entry pack have not been answered. It is standard advice to every student sitting an exam to read the questions carefully and make sure you answer them. The same holds true for anyone drafting a submission for a Private Client Award. There are typically five criteria on which each award will be judged. Judges are asked to score entries on each of those criteria, with each carrying equal weighting. If your entry does not cover one of the criteria, you are likely to be penalised.

Give examples and evidence
Solid evidence and real examples demonstrating why you think your firm deserves an Award always go down well with the judges. To illustrate, most entrants in most categories claim to be ‘client-focused’, but some give real-life examples of how they achieve this and what they have done to go that extra mile for their clients. This attracts the judges’ attention far more than a simple assertion.

Be consistent
The judges are both curious and cynical in equal measure. They will check what you say in your submission against what you say on your website and other sources of information. Glaring inconsistencies tend to result in entries receiving relatively short shrift.

Know your (word) limits
Brevity is a strength, but submissions sometimes fall by the wayside because there is little clear detail on key issues and yet the submission is significantly below the 1,100-word limit. Equally, don’t go over your 1,100 words: the judges have a lot of entries to read!

Remember we are choosing ‘Xxx of the Year’
Your firm may well be successful and very good at what it does, but the Awards are intended to highlight those that have achieved particular success over the past year. General statements about historic successes are therefore far less relevant than what you have actually achieved over the past 12 months (1 June 2017 – 31 May 2018) .

From the above it is probably clear the STEP Private Client Awards are very competitive. Submissions across the board are usually of a very high standard. That is why the Awards remain so prestigious and the Awards Ceremony on 7 November 2018 remains one of the networking highlights of the year for many senior practitioners.

George Hodgson is Chief Executive of STEP.

2017: A brief editorial review

STEP Journal covers 2017As 2017 draws to a close, and with the final STEP Journal (Dec/Jan) having recently landed on your (or your office’s) doormat, this seems the perfect juncture take a quick look back on our member publications and bulletins this year.

Above are the varied, colourful covers of this year’s ten STEP Journal issues, each of which is an undertaking by itself; for example, readers would be surprised – and perhaps a little concerned – by the amount of discussion regarding the width of the pneumatic tubes on November’s ‘knowledge’ edition. President Trump narrowly missed an appearance on the cover of May’s US/Canada focus, but will surely take comfort that his proposed tax reforms were considered in that issue (‘Trump yet to play his cards‘🔒, by Bruce Zagaris TEP). Two covers particularly stood out for us: August/September’s attention-grabbing pop-art graphic, and March’s sensitive, understated design for that issue’s vulnerable client focus.

According to our web statistics, this year’s most popular STEP Journal feature so far (online) is ‘Will survivorship clauses survive?’🔒, in which John FitzGerald warns of the potential pitfalls of using such clauses when will-drafting in the UK. Our most-read Trust Quarterly Review (TQR) article of 2017 is ‘Signs of convergence‘🔒 by John Riches TEP, on the potential expansion of CRS disclosure.

STEP’s global outlook was reflected in the wide range of jurisdictions covered by this year’s articles, which covered developments in Australia, Austria, Bermuda, Brazil, the British Virgin Islands, Canada, the Cayman Islands, China, Colombia, the UK Crown Dependencies, Dubai, Estonia, France, Germany, Hong Kong, India, Italy, Luxembourg, Mauritius, New Zealand, Panama, Scotland, Singapore, South Africa, Spain, Switzerland, the UK, and the US. Members can access all of this year’s issues of the STEP Journal and TQR, and those of previous years, at our back-issue archive.

All that content has been well-received by members, according to the results from this year’s STEP Member Satisfaction Survey: out of the six most valuable member benefits, the STEP Journal – our flagship title – was ranked highest, followed by the News Digests (second), Membership Newsletter Emails (third) and TQR, (fifth). The editorial team is delighted with these results, and will strive to do even better next year.

A huge amount of behind-the-scenes work goes into our editorial output. Following her promotion in December 2016 to Managing Editor of Publications, Blathain Iqbal has diligently managed the production of the STEP Journal and TQR to a consistently excellent standard – from planning and commissioning, to editing and production; a massive undertaking. Helen Swire, who joined in August as Editor, took over our News Digests and has quickly adapted to the subject matter, ably supported by Peter Mitchell, our longstanding news freelancer. We wish the very best to Colette Hagan, who recently departed for a new position; as Communications Executive, she was responsible for the Membership Newsletter Emails this year, and contributed to our other editorial streams. We look forward to welcoming, in January, an Assistant Editor to strengthen the team. Thanks also to Think, our publisher, which handles the production and commercial elements of the STEP Journal and TQR.

Finally, special mention goes to the members of our respective Editorial Boards for the STEP Journal and TQR, who provide invaluable expert feedback on articles before publication. Stan Barg TEP and David Wallace Wilson TEP have just stepped down, and we thank them for their commitment and help over many years.

In 2018, we will continue our efforts to ensure that our editorial content accurately reflects the breadth of jurisdictions and disciplines that STEP represents. The STEP Journal content calendar for 2018 is now available here, and if you have any feedback, suggestions or questions about our editorial output, please do remember to get in touch at editorial@step.org.

We wish our readers and members a very happy festive period.

John Read, Head of Editorial, STEP

What’s happening at STEP in England and Wales

Rita BhargavaWith the new year just round the corner, it seems time to reflect on what’s been happening at STEP in recent months.

STEP’s global Branch Chairs’ Assembly took place in London late last month, and was extremely well-attended. Its main focus was to ensure members feel they have an effective voice in developing STEP’s membership offer, and that it is delivered consistently and effectively, regardless of where people are based. One example of the changes coming is a standardised approach for routes to membership across the world, which will be introduced in February.

The BCA resulted in some invaluable feedback which will ensure that STEP develops for its members in an ever-changing environment and provides a consistent service across the board. It was also a great opportunity to meet and network with Branch Chairs and STEP colleagues from around the world.

Membership satisfaction questionnaire
The results of the 2017 members’ questionnaire were extremely positive, with over 2,000 members responding. Almost all (97 per cent) of members would recommend STEP to a colleague, 91 per cent of members said STEP had benefited their career (a 17 percentage point increase from 2008), and 93 per cent said STEP membership is considered important in the industry. It was particularly heartening to read members’ answers to ‘what STEP meant to them’ with some describing it as a ‘gold standard for our industry and a benchmark of excellence.’

Public awareness campaign
STEP’s public awareness campaign has also been highly successful. Six months on, our advisingfamilies.org public-facing website has had over 60,000 page views, with 6,500 viewing its ‘Find a TEP’ facility, and more than 450 followers on its accompanying social media channels. STEP is working hard to increase content, and attract more influential followers.

As the year draws to a close, may I wish everyone a peaceful restful holiday season and a Happy New Year.

Rita Bhargava TEP, Chair, STEP England & Wales Regional Committee

STEP’s Special Interest Groups under the spotlight

SIG Spotlight Sessions 2017The end of November saw STEP Special Interest Groups’ (SIGs’) annual day of conferences, the ‘Spotlight Sessions’, held at the Montcalm Hotel in London and attracting over 300 international delegates.

The day started early with a breakfast-time Philanthropy Advisors SIG session. Outgoing chair Suzanne Reisman TEP welcomed attendees and contributed to a panel discussion, which also included Keyvan Ghavami of Act On Your Future, Jacqueline Lazare TEP of Royds Withy King and Julie Wynne TEP of Froriep. A lively discussion ensued, the takeaway point being that advisors are missing a business opportunity if they do not at least raise the issue of charitable giving with their clients.

The International Client SIG session began with Joseph Field TEP of Withers Bergman LLP delivering the keynote lecture on the changing landscape for international clients, quipping that events move so fast, that if you miss the news for 15 minutes, you can get completely behind. Tony Pitcher TEP of LGL Trustees Limited moderated a discussion on tax regimes, which included contributions from Luxembourg, Cyprus, the US, the UAE, Italy and Switzerland.

Bill Ahern TEP of Ahern Lawyers, David Russell QC TEP of Outer Temple Chambers and Wendy Martin of EY – Channel Islands discussed ‘attacks on intermediaries’ and practical issues in relation to the Common Reporting Standard (CRS). Wendy said that implementing CRS was a massive challenge, and depended hugely on how you interpret the law. She asked what might happen to all the data required, and what could go wrong, before pointing out the gaping contradiction with data protection legislation that mandates privacy. David expressed his concern that regulatory requirements are making it increasingly difficult to open a bank account and many entirely legitimate people are being excluded from the banking system, and Bill noted that in a number of countries there were very good reasons for not wanting the government to know about your financial affairs, not least personal security.

The day marked the official launch event of the newest of STEP’s SIGs, the Digital Assets SIG. Leigh Sagar TEP of New Square Chambers gave an introduction to digital assets and the issues they present for estate planning and administration. Together with the panel, he presented the audience with some quite alarming scenarios which left not a few squirming in their seats. If someone has your computer password, they could empty your bank account. If you let someone else use your Facebook account, you’ve committed an offence. If a family member dies, you may not be able to read their emails, or access their accounts. If your relative left online gambling debts that needed to be paid, but you didn’t have the passwords, you would not be able to settle their estate. The panel discussed a number of ways of ensuring passwords stay secure and yet are accessible to those who need them. One of the simplest ideas was to keep a list in a sealed envelope. The session concluded with discussions on electronic signatures and wills and the important, and growing, subject of cryptocurrencies and their taxation.

This year saw the Mental Capacity SIG and the Cross-Border Estates SIG partner on connecting sessions looking at cross-border capacity. Drawing the largest attendance of all the sessions, the panels comprised speakers from 12 jurisdictions providing a round-up of existing and new laws in each, followed by an active panel discussion.

The Business Families SIG session then explored the unique considerations an advisor must consider in an advisory position to a family business wishing to sell, as opposed to non-family entities. The audience heard first-hand accounts from family business owners Ian McKernan of Molecular Products Group and Alex Scott of Sandaire, alongside experts from the advisor community.

The final session was presented by the Contentious Trusts and Estates SIG and focused on the rules against self-dealing, fair dealing, no conflicts and their exceptions, considering the rules in light of recent decisions. Their session welcomed speaker Vicki Ammundsen TEP, who had come all the way from New Zealand.

Joanna Pegum, STEP PR & Media Executive

Update: TRS now open to agents

Simon HodgesUpdate: 19 October

HMRC has asked us to disseminate the following:

‘The new TRS is now available for agents to use. As part of this online process, agents will be taken through the steps to create an Agent Services account before they can register on behalf of trustees.

Agents use the link from www.gov.uk/trusts-taxes/trustees-tax-responsibilities to register a trust. As part of that journey, the agent will be asked to create an Agent Services account, and the agents will be directed to request access to the Trust Registration Service by email. The agent will receive a response from HMRC giving them access to Agent Services and some guidance on what to do next. Once they have created an Agent Services account they will be directed to the Trusts Registration iform.

In registering for an Agent Services Account they will have been identified as seeking to access the TRS, and will not be offered the option of linking existing government gateway IDs and client relationships. This is only undertaken by agents participating in the controlled go live of MTDfB.’

We are aware, however, that there are reports that Agent Services – and, therefore, TRS – will not be fully live for agents until the end of October or the beginning of November, though this may be subject to change. We will update members as and when we get more information. In the meantime, we have reported on the TRS issues in today’s Industry News: UK Online Trust Registration Service now available to agents.

Original blog

HMRC has confirmed that, from last night (17 October), the Trust Registration Service (TRS) is now available to agents filing on behalf of trustees. This follows last week’s announcement, that due to technical errors, there were delays in allowing agents access to the system.

HMRC has also confirmed that there will be no penalty imposed where registration is completed after 5 October 2017 but before 5 December 2017. STEP has inquired with HMRC whether there is any potential flexibility in that deadline, and we will update members on the outcome of those discussions. However, at the time of writing, the deadline of 5 December remains.

HMRC’s statement in full:

‘From today, the Trust Registration Service (TRS) is available to agents filing on behalf of trustees. Please see the following link for further details on how to gain access to the TRS: www.gov.uk/trusts-taxes/trustees-tax-responsibilities.

The new TRS allows agents, acting on behalf of trustees, to register trusts and complex estates online and to provide information on the beneficial owners of those trusts or complex estates. The new service, which was launched in July 2017 for lead trustees, replaces the 41G (Trust) paper form, which was withdrawn at the end of April 2017. This is now the only way that trusts and complex estates can obtain their SA Unique Taxpayer Reference. As part of this online process, agents will be taken through the steps to create an Agent Services account before they can register on behalf of trustees.

In this first year of TRS, to allow sufficient time to complete the registration of a trust or complex estate for SA and provide beneficial ownership information, there will be no penalty imposed where registration is completed after 5 October 2017 but before 5 December 2017.

For both UK and non-UK express trusts which are either already registered for SA or do not require SA registration, but incur a liability to relevant UK taxes, the trustees are required to provide beneficial ownership information about the trust, using the TRS, by 31 January following the end of tax year. This means, if the trustees of a UK or non-UK express trust incurred a liability to any of the relevant UK taxes in tax year 2016-17, in relation to trust income or assets, then the trustees or their agent need to register that trust on TRS by no later than 31 January 2018.

The relevant taxes are:
• income tax
• capital gains tax
• inheritance tax
• stamp duty land tax
• stamp duty reserve tax
• land and buildings transaction tax (Scotland).

The new service will provide a single online service for trusts to comply with their registration obligations. This will improve the processes for the administration of trusts and allow HMRC to collect, hold and retrieve information in a central electronic register.

More information is available in HMRC’s September Trusts & Estates Newsletter.

Finally, on Monday 9 October we published our guidance in the form of an FAQ note to help our customers understand the TRS requirements.’

Simon Hodges is Director of Policy at STEP.

STEP LatAm Conference 2017 in Colombia

CartagenaA sell-out audience of over 370 delegates has been attending the 2017 STEP LatAm Conference in Cartagena, Colombia this week. The fact that they managed to get here in spite of a local transport strike made me feel, as a Brit, rather at home, but it also shows what a strong following the annual STEP Latam Conference now has.

Looking at STEP in the Americas, we now have a network of well over 40 branches with, between them, almost 5,500 members. This makes our major conferences a major meeting place for practitioners across both North and South America.

STEP Colombia is one of our newer STEP branches, but has a group of committed volunteers working hard to establish STEP in the jurisdiction as a way of enhancing professional knowledge and building international links in the fast-developing country. Cartagena was an inspired choice of venue for the event; as a major UN World Heritage site with an immaculately preserved historic centre, it proved highly appealing for delegates from further afield.

The twin issues of the European pressures for public registers of beneficial ownership and the implications of the US’ non-participation in the Common Reporting Standard (CRS) were just two of the key themes explored in the conference, which Patricia Wass TEP, Chair of STEP Worldwide and Luz Alfonso TEP, Conference Chair and one of the founder members of STEP Colombia, jointly opened.

After this year’s enormous success, many are already looking forward to next year’s STEP LatAm Conference in Mexico.

George Hodgson is Chief Executive of STEP

STEP England & Wales Biannual Statement July 2017

Rita BhargavaIt is a pleasure to be writing to you for the first time as Chair of STEP’s England & Wales Regional Committee to let you know about the work we are doing on behalf of members in the region.

We’ve been performing well, with 93% of member renewals for 2017 received and 350 new members in the last six months. We’ve also seen more than 100 enrolments on STEP’s England and Wales Diploma in that time.

From a practice perspective, the recent political turmoil has impacted on our sector in various ways. Two issues of note were the draft legislation on the taxation of non-domiciliaries and offshore trusts and the probate fees debacle – both of which placed enormous strain on practitioners. STEP has been active on both fronts on behalf of members and their clients.

Finance Act 2017
The proposed changes to the UK’s taxation of non-domiciliary rules, which were due to come into force on 6 April 2017, were extremely complex and left a number of areas of uncertainty, which STEP’s UK Technical Committee highlighted to HMRC. The answers received were then collated in a Guidance Note for members’ information. However, the proposed changes were dropped from Finance Bill 2017 (now Finance Act 2017) to enable the bill to get through Parliament ahead of the General Election.

We’ve now heard that the proposed changes will resurface in a new Finance Bill after the Summer Recess, and will be backdated to 6 April 2017. This brings some welcome certainty, but it should not be forgotten that there are further changes on the horizon for non-doms and offshore trusts, which may be brought in later this year or next, so any planning will need to factor these in.

Probate fees
The proposed increase in probate fees announced earlier this year placed a huge strain on both probate registries and practitioners as everyone struggled to be ready for the May deadline. STEP was extremely active on this issue from the outset, expressing concern about the fairness, practicality and legality of the proposed increase, and obtaining a legal opinion from Richard Drabble QC, which stated that an increase in fees on the scale suggested could not be achieved without fresh legislation. You can read an overview of STEP’s activity here.

When the probate fee increase was put aside ahead of the General Election, we all breathed a sigh of relief. But we are not out of the woods yet: rumour has it that this may resurface, and we are keeping a close eye on the situation.

Public awareness
Politics aside, a lot has been happening at STEP in recent months.

It was great to see the launch in May of a new campaign to raise awareness of STEP and TEPs among UK consumers. A key part of this is the launch of www.advisingfamilies.org – a public-facing website providing information on issues relating to the services STEP members provide. It’s backed by a digital campaign – ‘You can talk to a TEP’ – to raise awareness and drive people to the website.

Many members and their firms have got involved, contributing content and engaging with the campaign on social media. If you haven’t yet had a look at the website, I’d recommend you do so. You can read more about the campaign and how to get involved here.

Speaker Register
Work has also been underway to develop a Speaker Register, which branches and central event organisers will be able to use to find speakers for their events. This exciting new development offers members the opportunity to put themselves forward for speaking opportunities. More than 300 members have already registered their interest in speaking via their Online Profile, so if you want to feature on this, make sure you register today.

So – a busy six months; with lots more to come, no doubt, as the year progresses. I look forward to reporting on that in December, but for now I hope you get at least a little respite over the summer to recharge for what’s ahead.

Rita Bhargava TEP
Chair, STEP England & Wales Regional Committee

Happy 25th birthday STEP Jersey!

George HodgsonI had the pleasure of attending STEP Jersey’s AGM and 25th anniversary celebration this week. STEP Jersey is one of our largest branches, with over 1200 members, and is also one of our most active. Not only does it host many well-attended events, but it works closely with government, regulators and others to ensure the jurisdiction maintains its position as a respected international financial centre.

Indeed it is fair to say that STEP Jersey plays an integral and important role in the economic life of the island, with the trust industry one of the largest local employers.

Much of the discussion focused on how to ensure that STEP, both locally and internationally, could maintain the success of its first quarter century well into the next. In conversations over a most enjoyable traditional cream tea (with the welcome, but less traditional, addition of a glass of Prosecco) I was struck by the confident tone of many senior professionals who were present.

They fully acknowledge the challenges that increased transparency and a consequent explosion in compliance costs will bring. Rather as with Brexit in the UK, however, the mood was generally ‘what is done is done – so let’s get on with it.’

I am delighted to see that STEP Jersey is setting up a policy-focused committee to ensure there are effective links with local regulators and others to work through the rapid changes now underway.

The team at STEP Worldwide will continue to give STEP Jersey (and other branches working on these issues) all the support we can in helping develop a coherent and well-informed strategic approach to the trust industry in the new age of transparency.

George Hodgson is Chief Executive of STEP

Embracing a new skills agenda

EPP forumThese days, the world seems to be changing faster than it spins on its axis. While the headlines darken each morning with geo-political and economic tumult, the sense of unease continues reading beyond the front pages. A bleak outlook for the workplace: robots will take over, professions will be rendered obsolete by new technology; a Fourth Industrial Revolution is less than a mouse-click away…

Participants in a global economy, we are available 24:7. How can we thrive in these modern times? Where do we find breathing space? How can organisations find time to develop its staff without taking them from business as usual activities? How can individuals cultivate a work-life balance or reflect on their place in the world?

Such questions were posed by the STEP Employer Partnership Programme’s inaugural Summer Forum last week in London. Hosted by BDO, the evening included high-profile speakers drawn from the trusts and estates industry and the learning and development world to explore these issues. Participants were given a powerful call to action to embrace a new skills agenda and innovate in their practice.

BDO’s Head of Private Client UK, Paul Ayres, opened the programme. Reflecting on the changing role of the tax practitioner, his observations will resonate with contemporaries in the tax world as those in other professional services:

How can your organisation meet changing client requirements? How do you promote yourself in a world that increasingly denigrates the value of professional advice as the internet perpetuates the fallacy that everyone can be an expert? How can you make an agile response to constantly changing governmental and regulatory constraints? How can you keep ahead of legislation, embrace technology, maintain global competitiveness and deliver your services at the right price point? How do you retain your trainees, who are entering the workforce now with very different expectations of work from their supervising partners? How do you give the same quality of training you experienced, when the advent of digitisation has rendered obsolete the opportunities to develop the practical and client-care skills embedded in the training contracts of old?

Leading learning and development specialists Liggy Webb, Jonathan Winter and Jane Hart gave impassioned responses as to how we interpret these challenges. We all wish to be more flexible and confident in the way we approach challenges in life, both at work and at home. Liggy Webb delivered strategies for resilience – emotional sunscreen to help us confront those challenges head on and keep us sane.

Jonathan Winter discussed how careers really work, blowing away the cobwebs on the traditional model of the career trajectory that most have entered the workplace with, debunking myths about how we think about work and leaving us with seven habits crucial to future-proof a career.

Jane Hart, closing the programme, addressed the changing world of work and urged delegates to embrace new technologies, adopt learning tools and strategies that embed a culture of learning within individual, team and organisational outputs. Drawing on examples of pioneering practice from players like Google, she deftly illustrated how this can be done without the onerous burden on budgets human resource training often presents. A lively Q&A offered a stimulating debate on these ideas.

By the close of the evening it was clear that those employers who adopt a proactive approach to change and empower their employees similarly will thrive. Those investing time, as well as financial and intellectual capital into their workforces will reap the land of plenty in the future. Embracing new models of learning and working, and viewing technology as an enabling force, not a threat, will help them withstand the social seismic shifts and lead the new skills agenda for the modern workplace.

Madeleine Jenness, STEP Education Manager

STEP Caribbean Conference, Cayman

George HodgsonI have just enjoyed a highly informative STEP Caribbean Conference in Cayman from May 1-3, which attracted well over 300 delegates from across the STEP world.

Presentations ranged from the emerging theme of cryptocurrencies, which I suspect is a wholly new topic to many in the audience, to the use of firewall provisions in fending off matrimonial claims.

What really stood out, however, is the changing mood across much of the Caribbean regarding transparency and the rising regulatory burden. Yes, these developments are providing major challenges, particularly in driving costs up sharply across the board.

This was a theme very clearly evidenced in STEP’s Offshore Perceptions research report last autumn. But the message from a string of eminent speakers is that the time is gone to complain about this; it’s time instead to ‘get on with it’ and ensure that businesses adapt to the new environment they are now working in.

This obviously echoes the mood in the UK regarding Brexit, where whatever the views of STEP members on the issue, I sense most agree that we need to now accept it is going to happen and plan on that basis. Indeed Brexit and its potential implications for the offshore world was another key issue which attracted a full house.

The Caribbean Conference, which is now in its 19th year, remains one of the flagship STEP events in the calendar and I look forward to next year’s meeting in Barbados.

 

George Hodgson is Chief Executive of STEP