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STEP Journal: Issue 1, 2023

Welcome to the first issue of the 2023 STEP Journal. This edition focuses on philanthropy and charity, with articles covering charitable trusts in China, donor-advised funds in the US and philanthropy in the crypto world. The UK takes the regional spotlight, with our cover story analysing how tax planning advice has changed since the '90s. Plus, we celebrate the winners of the 2022/23 STEP Private Client Awards.