Helen Thornley
Amendments coming to Trust Registration Service requirements this summer
On 25 March, The Money Laundering and Terrorist Financing (Amendment) Regulations 2026 (tinyurl.com/crwy2rk8...
Multi-factor authentication is coming to HMRC agent accounts
HMRC confirmed that they will be introducing multi-factor authentication in
New registration requirement for some trusts and investment companies
In December, the ATT and CIOT joined with other legal, trust and accountancy bodies to express concerns to HMRC about th...
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Finance (No 2) Bill 2025-26: update to agricultural and business property relief
The online article in January’s edition of Tax Advisor (tinyurl.com/2mx5cpft) provided an update
Budget 2025: inheritance tax changes – pensions and agricultural/business property relief
Ever since the changes to pensions and agricultural/business property relief (APR/BPR) were announced at the Budget in 2...
CIOT and ATT House of Lords Evidence Sessions
Each year, the House of Lords Economic Affairs Finance Bill Sub-Committee conducts an inquiry into specific aspects of t...
Draft Finance Bill 2025 -26: Pensions and inheritance tax
The CIOT and ATT have both commented on the draft legislation, issued on 26 July, which implements the October 2024 Budg...
Better use of new and improved third-party data: CIOT, LITRG and the ATT responses
The consultation explores opportunities for improving the quality of data that HMRC acquire from third parties for...
Agricultural property relief and business property relief from inheritance tax: a consultation
The CIOT and ATT have responded to the HMRC technical consultation on ‘Reforms to inheritance tax reliefs: property sett...
Land use consultation and ecosystems service markets update
The ATT has responded to the Department for Environment, Food and Rural Affairs’ (DEFRA) consultation on a land use fram...