Editorial Board
Louise Polcaro, Managing Editor
Louise is
Managing Editor of STEP Journal and its supplements. She
works closely with the editors to publish 14 magazines a year.
STEP Journal is the highest circulation trust and estates
magazine in the world.
Louise is also responsible for the production
of the annual STEP Yearbook and Directory and all other STEP books
and leaflets.
Contact Louise on:[email protected]
Editors
Stephen Arthur TEP
Stephen is a Barrister at Temple Tax Chambers in London and a
member of the London Central STEP branch. He qualified as a
solicitor in 1974, transferring to the Bar in 2002. Until 2008, he
was chair of the European Branch of the Chartered Institute of
Taxation for several years.
He is experienced in UK domestic and international taxation,
corporate and individual, including trusts, pensions and share
options, estate planning and indirect taxation.
He also has experience of partnership structuring and dispute
resolution. Outside direct legal practice, Stephen Arthur has been
a City merchant banker and managing director in Switzerland of the
trust company of a substantial Swiss private bank, which became
part of one of the world’s largest financial service groups.
Stephen is also a tutor for the trust and company law
examinations of the STEP Diploma in Offshore Trust Administration
and Management.
Stanley Barg TEP
Stan Barg practises international tax law and
estate planning. He advises clients throughout the world on
establishing and maintaining international trusts, assisting them
with establishing international insurance policies for tax and
estate planning purposes. In addition, he advises clients from
Europe, South Africa and Canada among other jurisdictions about
pre-immigration tax planning.
He is Vice-Chair of the International Private
Client Committee of the American Bar Association Section of
International Law, having completed his term as chair of that
Committee in 2004, and is a former chair of the Probate and Tax
Section of the Montgomery County Bar Association. He is also a
Vice-Chair of the New York STEP branch. He is a member of the ABA’s
Taxation and Real Property, Probate and Trust Law sections, the
International Bar Association, the International Tax Planning
Association and the Tax and Probate and Trust Law sections of the
Philadelphia Bar Association.
Admitted to practise in Pennsylvania, New York
and the District of Columbia, Stan is a frequent speaker and
author. He is a 1975 graduate of the New York University School of
Law (LLM, taxation) and a 1974 graduate of the George Washington
University National Law Centre.
Aileen Barry TEP
Aileen is a Director of Tax Investigations at
DLA Piper UK LLP and a member of the London City branch of
STEP.
Having spent 13 years with HMRC and Special
Compliance Office, she joined the accountancy profession to assist
clients undergoing tax investigation, or to prevent a tax
investigation. She was promoted to Partner at Andersen and then
Deloitte.
She joined DLA to afford clients the benefit of legal
professional privilege. She is a member of the Company of Tax
Advisors, lectures regularly and has authored Tolley’s Tax Digest –
HMRC Enquiries and Investigations.
Nicholas Dale TEP
Nicholas qualified as a Solicitor in 1980 and
moved to Switzerland in 1982 to work in the trust department of
Guyerzeller Zurmont Bank (as it then was), supporting international
clients on general wealth planning issues. He is now a Senior
Wealth Advisor and Member of General Management of HSBC Private
Bank (Suisse) SA and a board member of HSBC Guyerzeller Trust
Company AG.
He was one of the founder members of the
Swiss, German and Liechtenstein Branch of STEP and was its chair
for several years. He is also a member of the STEP International
Committee.
Tom Dumont TEP
Tom is a Barrister in Radcliffe Chambers,
Lincoln’s Inn.
He has a mixed advisory and litigation
practice in the private client field. He acts for banks, trustees,
solicitors and accountants who are sued for negligence or breach of
trust, as well as victims of forged wills and family members cut
off without a shilling.
He lectures widely on trusts and tax. He sits
on the STEP Probate and Estates Committee, as well as being a
committee member of the Charity Special Interest Group. He is a
Vice-Chair of the Bar Council’s Law Reform Committee, with special
responsibility for private client issues.
He plays cricket, loves poetry, wine and the countryside.
Chris Erwood TEP
Chris is the Tax Director for Erwood &
Associates. She is Chair of STEP’s West of England branch.
Chris is a lecturer and contributor to
technical journals and trade publications in her specialist field
of tax advice and planning for high-net-worth clients.
Chris is a fully qualified associate of both
the Chartered Institute of Taxation and STEP, and a member of the
Institute of Indirect Taxation.
She has 30 years’ experience in the tax
industry, reflecting a broad mix of industry, accountancy and HMRC
experience.
Martyn Gowar TEP
Martyn is a Partner at McDermott Will & Emery LLP. He is a
private client lawyer and was with Lawrence Graham (now LG) for 40
years. He is also a Fellow of the Chartered Institute of Taxation
and is on its Capital Taxes Sub-committee. He was Taxation Editor
of the Law Society Gazette for 15 years.
He has lectured widely and his experience is largely in
international and domestic estate planning, and, in particular, the
use of trust structures. He also has a number of charitable
appointments and is a member of the STEP International
Committee.
Martyn writes an opinion column for STEP Journal and chairs the
presiding judging panel for the STEP Private Client Awards. He was
honoured with one of the two STEP lifetime achievements awards in
2006
Rosemary Marr TEP
Rosemary is a Consultant in Jersey. She was
chair of STEP for two years, as well as being a former chair
of the Jersey Branch of STEP.
She is a Fellow of the Chartered Institute of
Bankers, having originally qualified with the ACIB (Trustee)
qualification and has been involved in the financial services
industry in the UK and Jersey for more than 30 years.
Rosemary has held positions at a senior
(director) level, including managing director of the Jersey office
of an international trust group. Her specialist areas include:
estate planning, structuring and managing offshore trusts and
companies. She is an Accredited Mediator.
She is Chair of STEP’s Professional
Development Committee and a presiding judge for the STEP Private
Client Awards.
Simon Rylatt TEP
Simon is a Partner at Boodle Hatfield in
London and specialises in UK and international tax and estate
planning for individuals and trusts, as well as advising on high
value, contentious trust and estate disputes for both onshore and
offshore clients.
In addition, he advises on wider estate
planning strategies for wealthy families and their businesses
(including wealth protection structures, governance, divorce issues
and generational succession planning). Simon joined Boodle Hatfield
in 2000, becoming an Associate in 2003 and a Partner in 2005. He is
also a member of the Association of Contentious Trust and Probate
Specialists (ACTAPS) and the Law Society Probate Section.
Trust Quarterly Review (TQR)
Arabella Murphy TEP
Arabella Murphy is a Partner at Maurice Turnor
Gardner LLP. She specialises in advising individuals, families,
private banks and trustees on a range of wealth management matters
including creating, maintaining and taxing trust structures in the
UK and offshore. She has particular experience in advising on risk
management and dispute resolution issues, including trust/will
disputes and tax/regulatory risks. She is the author of Tolley’s
Practitioner’s Guide to Beneficiaries’ Actions and is a regular
contributor to other books, seminars, and publications on trusts
and trust litigation.
John Smart TEP
John Smart was called to the Bar by Middle
Temple in 1989 and has been a member of 9 Stone Buildings
Barristers’ Chambers since 1992. He has a broad general chancery
practice, with particular emphasis on direct tax matters, and on
the traditional areas of practice, such as wills, trusts, probate
and family provision.
Richard Wilson TEP
Richard Wilson was educated at the
Universities of Sheffield (LLB) and London (LLM). He was called to
the Bar in 1996. Before joining chambers in 1999, Richard worked
for Price Waterhouse as a tax consultant.
Richard’s practice encompasses litigation,
drafting and advisory work across a wide range of traditional and
commercial chancery, but with a particular emphasis on equity and
trusts, wills, probate and family provision, tax, professional
negligence and insolvency.
Richard lectures on a wide range of topics and
has contributed to numerous articles and legal textbooks, including
The Trustee Act 2000: A Practical Guide (Jordans, 2001) of which he
is co-author. He is also a member of the editorial board of the
Wills and Trusts Law Reports (WTLR).
STEP INSIDE (Canada)
Stewart Lewis
Stewart Lewis has been Chief Executive Officer
for STEP Canada since May 2007. He has a combined background in law
and journalism, having worked as civil litigation lawyer, including
estate litigation. He is a member of the Ontario Law Society. He
has several years’ experience as a business/legal journalist
writing about tax, estate planning and superior court decisions for
legal, advisor and consumer publications. He has also been a media
consultant for government and corporate clients. He became Editor
of STEP Canada’s quarterly publication, STEP INSIDE, in 2003.
The Editorial Board
The editorial board meets regularly to discuss
STEP Journal and TQR. The December 2011 meeting was an opportunity
to pore over the recent readership survey results.