Inheritance Tax

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.

Technical
1 January 2017

A summary of how the FA 2016 changes to the taxation of dividends and interest affect Personal Representatives and Trustees

Technical

The CIOT has responded to HMRC’s consultation on strengthening the disclosure rules.

Technical
1 August 2016

The CIOT responds to the OECD on the BEPS multilateral instrument and hopes that a draft of this unique instrument is made available as soon as possible. This will ensure that the tax treaty-related BEPS measures are developed and implemented accurately and effectively. It notes that the resulting complexity from the multilateral instrument will be challenging.

Technical
1 August 2016

The professional bodies point to the advantages of removing the barriers to de-enveloping residential property