Draft amendments to Trust Registration Service regulations
The CIOT has commented on the Trust Registration Service aspects of the draft Money Laundering and Terrorist Financing (...
Draft Finance Bill 2025‑26: Changes to APR and BPR from inheritance tax
The CIOT has commented on the draft legislation, issued on 26 July, to implement the October 2024 Budget announcement th...
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...
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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...
Pensions and inheritance tax: a consultation
The ATT and CIOT have both recently responded to the HMRC technical consultation ‘Inheritance tax on pensions: liability...
Taxation of environmental land management and ecosystem service markets
The ATT and CIOT have responded to the HMRC/HMT consultation the ‘Taxation of environmental land management and ecosyste...
Finance (No.2) Bill 2023 clause 29: low income trusts and estates in administration
Income from estates in the course of administration The provisions in the Finance Bill will extend the scope of the exi...
Low-income trusts and estates
HMRC’s consultation ‘Income Tax: Low-income trusts and estates’ proposed to formalise and extend a concession that remov...
Trust Registration Service Update
Following the opening of the Trust Registration Service to accept registrations of non-taxable trusts on 1 September 202...
Rural productivity: CIOT response
CIOT was invited by the Country Landowners’ Association to give evidence to the All Party Parliamentary Group for Rural ...