Amendments coming to Trust Registration Service requirements this summer
On 25 March, The Money Laundering and Terrorist Financing (Amendment) Regulations 2026 (tinyurl.com/crwy2rk8...
Inheritance Tax and trusts
Inheritance Tax and trusts
Finance Bill 2025-26: ATT briefing on proposed HMRC powers relating to digital communications
Clause 258 of the Finance Bill (which may have become a Finance Act by the time of reading) will allow HMRC to issue out...
Finance Bill 2025-26: clauses 62 and 63-68 - inheritance tax changes to pensions and agricultural and business property relief
At the time of writing, the Finance Bill 2025-26 is making its way through the committee stage, with ministers examining...
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New registration requirement for some trusts and investment companies
In December, the ATT and CIOT joined with other legal, trust and accountancy bodies to express concerns to HMRC about th...
Finance (No 2) Bill 2025-26: update to agricultural and business property relief
The online article in January’s edition of Tax Advisor (tinyurl.com/2mx5cpft) provided an update
Budget 2025: inheritance tax changes – pensions and agricultural/business property relief
Ever since the changes to pensions and agricultural/business property relief (APR/BPR) were announced at the Budget in 2...
Draft amendments to Trust Registration Service regulations
The CIOT has commented on the Trust Registration Service aspects of the draft Money Laundering and Terrorist Financing (...
CIOT and ATT House of Lords Evidence Sessions
Each year, the House of Lords Economic Affairs Finance Bill Sub-Committee conducts an inquiry into specific aspects of t...
Draft Finance Bill 2025‑26: Changes to APR and BPR from inheritance tax
The CIOT has commented on the draft legislation, issued on 26 July, to implement the October 2024 Budget announcement th...
Draft Finance Bill 2025 -26: Pensions and inheritance tax
The CIOT and ATT have both commented on the draft legislation, issued on 26 July, which implements the October 2024 Budg...