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In early April, HMRC announced some changes to inheritance tax processes and procedures as a result of the COVID-19 pandemic.

In January 2020, most of the Fifth Money Laundering Directive was implemented – apart from the provisions for the expansion of the Trust Register, where further consultation is planned.&nbs

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

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 (

On 17 November 2017 HMRC hosted the third Talking Points session on the Trust Registration Service (TRS).