Inheritance Tax

Technical

Following a number of issues with the Trust Registration Service (TRS) in 2016-17, where are we for 2017-18 registrations?

Technical
1 June 2018

In the fourth of a series of articles about the CIOT’s technical sub-committees, CIOT Technical Officer John Stockdale reviews the work of the Succession Taxes Sub-Committee.

Technical

HMRC have announced further details of the penalty regime for the Trust Registration Service.

Technical
1 May 2018

Committee members of the professional bodies have produced draft Q&As on aspects of the reforms to the taxation of non-UK domiciliaries.

Technical
1 January 2018

Further changes to information requirements for the Trust Registration Service.

Technical
1 December 2017

The CIOT and ATT have written to HMRC regarding the challenging deadline for providing information under new anti-money laundering legislation for trusts and provide further updates on accessing the Trust Registration Service and the new Agent Services accounts.

Technical
1 November 2017

Due to the delayed agent access to the new Trust Registration Service, HMRC are extending the self-assessment registration deadline for 2016/17 for trusts.

Technical
1 November 2017

The CIOT responded to the Treasury consultation ‘Financing growth in innovative firms’, part of the government’s Patient Capital Review, considering barriers to accessing long-term investment (patient capital) for the development of young innovative firms.

Technical
1 March 2017

The CIOT considers the first tranche of the FB 2017 clauses implementing the non-dom reform package.