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Legislation introduced in June 2017 requires most trusts to retain a written record of their beneficial owners.

The extensive Treasury consultation ‘Financing growth in innovative firms’ considers the lack of effective supply of patient capital, current interventions and potential solutions.

The CIOT has submitted a response to the first tranche of the FB17 draft consultative clauses, published on 5 December 2016, that implement these reforms.

On 5 December the Government published a response to the further consultation on the reforms to the taxation of non-domiciles issued in Augu

How personal representatives (PRs) and trustees should account for interest and dividends received by them is now a lot more certain, following amendments made to the draft legislation and clarific

Background

HMRC published a consultation on proposals to strengthen the tax avoidance disclosure regimes for indirect taxes and inheritance tax.

Finance Bill 2016, cl 82 and Sch 15 ensures that the inheritance tax residential nil-rate band (RNRB) is available when a person downsizes or ceases to own a home and other assets are passed on dea

With the support of the ICAEW, the Stamp Taxes Practitioners Group, STEP, and the Law Society, the CIOT has made a detailed submission to HMRC and the Treasury on the advantages of removing or miti

The CIOT has responded to the OECD public discussion draft on BEPS Action 15 (development of a multilateral instrument to implement the tax treaty-related BEPS measures).

A recurrent theme of Technical Newsdesk is that consultation in advance of new measures helps to ensure that the policy objectives are clearly defined and that the legislation serves those objectiv