The Taxation of Trusts: a review
Last year, HMRC launched a wide-ranging consultation on the taxation of trusts.
Inheritance Tax and trusts
Inheritance Tax and trusts
The Trust Registration Service: looking ahead
By 10 January 2020 many more registrations on the Trust Registration Service are likely to be required followi...
CIOT meets OTS to discuss its Inheritance Tax Review Call for Evidence and Survey
Rather than submitting a written response to the OTS’ Inheritance Tax Review Call for Evidence or respond spec...
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The Trust Registration Service: where are we now?
Those involved in the first round of trust registrations for 2016-17 will be aware that there were a number of...
Spotlight on … the CIOT’s Succession Taxes technical sub-committee
The success of the Succession Taxes sub-committee relies on the experiences of its members when we liaise with...
Trust Registration Service Penalties
The obligations of trustees to maintain accurate and up-to-date records of their beneficial owners, and to reg...
Taxation of non-UK domiciliaries
Finance (No 2) Act 2017 introduced very significant changes to the taxation of non-UK domiciliaries. ...
The Trust Registration Service
On 17 November 2017 HMRC hosted the third Talking Points session on the Trust Registration Service (TRS). ...
Trust Registration Service and Agent Services Account
In November’s Technical Newsdesk we highlighted that, following new anti-money laundering legislation, most tr...
The Trust Registration Service
Legislation introduced in June 2017 requires most trusts to retain a written record of their beneficial owners...