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.