CIOT meets OTS to discuss its Inheritance Tax Review Call for Evidence and Survey
Rather than submitting a written response to the OTS’ Inheritance Tax Review Call for Evidence or respond specifically t...
The Trust Registration Service: where are we now?
Those involved in the first round of trust registrations for 2016-17 will be aware that there were a number of what migh...
Spotlight on … the CIOT’s Succession Taxes technical sub-committee
The success of the Succession Taxes sub-committee relies on the experiences of its members when we liaise with HMRC to e...
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Trust Registration Service Penalties
The obligations of trustees to maintain accurate and up-to-date records of their beneficial owners, and to register and ...
The Trust Registration Service
On 17 November 2017 HMRC hosted the third Talking Points session on the Trust Registration Service (TRS)....
Trust Registration Service and Agent Services Account
In November’s Technical Newsdesk we highlighted that, following new anti-money laundering legislation, most trusts are n...
The Trust Registration Service
Legislation introduced in June 2017 requires most trusts to retain a written record of their beneficial owners....
Mandated trust income
For an interest in possession trust (typically one where there is a life interest so that the life tenant is entitled to...
Finance (No 2) Bill 2017
On 13 July 2017, the government announced that the ‘Summer’ Finance Bill would not be published until September, however...