Amendments coming to Trust Registration Service requirements this summer
On 25 March, The Money Laundering and Terrorist Financing (Amendment) Regulations 2026 (tinyurl.com/crwy2rk8) were laid before Parliament.
On 25 March, The Money Laundering and Terrorist Financing (Amendment) Regulations 2026 (tinyurl.com/crwy2rk8) were laid before Parliament.
Supply chain transformation – the strategic redesign of how goods are sourced, produced, moved and delivered – has become a board-level priority for multinational businesses over the past decad
Clause 258 of the Finance Bill (which may have become a Finance Act by the time of reading) will allow HMRC to issue outbound correspondence digitally as the default position.
At the time of writing, the Finance Bill 2025-26 is making its way through the committee stage, with ministers examining each clause before the Bill receives Royal Assent.
The online article in January’s edition of Tax Advisor (tinyurl.com/2mx5cpft) provided an update about changes to agricultural and business proper
In the CIOT response, we welcomed the OECD’s focus on the global mobility of individuals and its consideration of how increasing trends in this area create complexity and challenges for businesses,
In December, the ATT and CIOT joined with other legal, trust and accountancy bodies to express concerns to HMRC about the lack of awareness of new requirements to register trusts and other entities
Ever since the changes to pensions and agricultural/business property relief (APR/BPR) were announced at the Budget in 2024, the CIOT and ATT have been busy – both behind the scenes and in public –
Each year, the House of Lords Economic Affairs Finance Bill Sub-Committee conducts an inquiry into specific aspects of the draft Finance Bill, taking written and oral evidence to produce an apo
The CIOT has commented on the Trust Registration Service aspects of the draft Money Laundering and Terrorist Financing (Amendment and Miscellaneous Provision) Regulations 2025, issued for consu