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The Trusts and Estates Agent Advisory Group meets regularly through the year to discuss practical matters to do with trusts and estates.

The stated objective of the transposition is to ensure that the UK’s anti-money laundering and counter-terrorist financing (AML/CTF) regime is kept up to date, effective and proportionate.

In April ATT representatives attended one of the early workshops in HMRC’s latest Master Customer Journey (MCJ) project – the experience of a first time trustee.

Taiichi Ohno at Toyota Motor Corporation developed Lean philosophy in the 1930s with the renowned Toyota Production system.

Last year, HMRC launched a wide-ranging consultation on the taxation of trusts.

HMRC’s ‘The Taxation of Trusts: a Review’ issued on 7 November 2018 set out the three principles that the government said should underpin the taxation of trusts: transparency, fairness and neutrali

In the industry, we increasingly hear about the Taxologist role, but what exactly does this term mean? What are the skills required? How can you get in that path without previous experience?

Important Anti-Money Laundering (AML) Updates

Members and their firms supervised for AML by the CIOT and ATT should be aware of the update to the scheme rules and the additional informati

Why do visits take place?

The CIOT and ATT are the Anti-Money Laundering (AML) supervisors of: CIOT and ATT members who are sole practitioner tax advisers; and other tax adviser firms whe

By 10 January 2020 many more registrations on the Trust Registration Service are likely to be required following the Fifth Money Laundering Directive (5MLD).