Trusts and IHT Update
The Trusts and Estates Agent Advisory Group meets regularly through the year to discuss practical matters to do with tru...
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’s call for...
COVID-19: Inheritance tax process changes
In early April, HMRC announced some changes to inheritance tax processes and procedures as a result of the COVID-19 pand...
Most popular reads
Latest briefings
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 Laundering Dire...
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 the expans...
Trust and inheritance tax matters
The Trusts and Estates Agent Advisory Group meets regularly through the year to discuss practical matters to do with tru...
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-terrorist financi...
Trust Review: CIOT response
HMRC’s ‘The Taxation of Trusts: a Review’ issued on 7 November 2018 set out the three principles that the government sai...
The Inheritance Tax Account forms (IHT100) Project
The collection of Inheritance Tax Account (IHT100) forms, together with various supplementary pages, are used to tell HM...
The Trust Registration Service: looking ahead
By 10 January 2020 many more registrations on the Trust Registration Service are likely to be required following the Fif...