Rather than submitting a written response to the OTS’ Inheritance Tax Review Call for Evidence or respond specifically to the Survey, representatives from the CIOT’s Succession Taxes Sub-Committee
Those involved in the first round of trust registrations for 2016-17 will be aware that there were a number of what might, rather generously, be called ‘teething problems’ with the implementation o
The success of the Succession Taxes sub-committee relies on the experiences of its members when we liaise with HMRC to ensure that legislative and operational changes in the Inheritance Tax (IHT) a
Finance (No 2) Act 2017 introduced very significant changes to the taxation of non-UK domiciliaries.
The obligations of trustees to maintain accurate and up-to-date records of their beneficial owners, and to register and report this information to HMRC via the Trust Registration Service (
The General Data Protection Regulation (GDPR) comes into effect on the 25 May 2018.
HMRC have recently had success with cases taken to the Advertising Standards Authority (ASA) in relation to misleading advertising by tax avoidance scheme promoters.
This was a civil case against the well-known tax adviser, Paul Baxendale Walker, in relation to certain employee benefit tr
As we approach the end of one tax year and the start of another many tax people take time to draw breath and consider all the other areas which they may not have had time to think about over the bu
