Low-income trusts and estates
HMRC’s consultation ‘Income Tax: Low-income trusts and estates’ proposed to formalise and extend a concession ...
Trust Registration Service Update
Following the opening of the Trust Registration Service to accept registrations of non-taxable trusts on 1 Sep...
Rural productivity: CIOT response
CIOT was invited by the Country Landowners’ Association to give evidence to the All Party Parliamentary Group ...
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Trusts and IHT Update
The Trusts and Estates Agent Advisory Group meets regularly through the year to discuss practical matters to d...
Office of Tax Simplification Capital Gains Tax Review: CIOT, ATT and LITRG responses
CIOT, ATT and LITRG have all participated in the first, high level, stage of the Office of Tax Simplification’...
COVID-19: Inheritance tax process changes
In early April, HMRC announced some changes to inheritance tax processes and procedures as a result of the COV...
Expansion of the Trust Register: consultation responses
The ATT and CIOT have both responded to HMRC and HM Treasury’s technical consultation on the Fifth Money Laund...
Transposition of the Fifth Money Laundering Directive: update
In January 2020, most of the Fifth Money Laundering Directive was implemented – apart from the provisions for ...
Trust and inheritance tax matters
The Trusts and Estates Agent Advisory Group meets regularly through the year to discuss practical matters to d...
Transposition of the Fifth Money Laundering Directive: consultation responses
The stated objective of the transposition is to ensure that the UK’s anti-money laundering and counter-terrori...