Taxation of environmental land management and ecosystem service markets
The ATT and CIOT have responded to the HMRC/HMT consultation the ‘Taxation of environmental land management and ecosyste...
Finance (No.2) Bill 2023 clause 29: low income trusts and estates in administration
Income from estates in the course of administration The provisions in the Finance Bill will extend the scope of the exi...
Low-income trusts and estates
HMRC’s consultation ‘Income Tax: Low-income trusts and estates’ proposed to formalise and extend a concession that remov...
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Trust Registration Service Update
Following the opening of the Trust Registration Service to accept registrations of non-taxable trusts on 1 September 202...
Rural productivity: CIOT response
CIOT was invited by the Country Landowners’ Association to give evidence to the All Party Parliamentary Group for Rural ...
Trusts and IHT Update
The Trusts and Estates Agent Advisory Group meets regularly through the year to discuss practical matters to do with tru...
Office of Tax Simplification Capital Gains Tax Review: CIOT, ATT and LITRG responses
CIOT, ATT and LITRG have all participated in the first, high level, stage of the Office of Tax Simplification’s call for...
COVID-19: Inheritance tax process changes
In early April, HMRC announced some changes to inheritance tax processes and procedures as a result of the COVID-19 pand...
Expansion of the Trust Register: consultation responses
The ATT and CIOT have both responded to HMRC and HM Treasury’s technical consultation on the Fifth Money Laundering Dire...
Transposition of the Fifth Money Laundering Directive: update
In January 2020, most of the Fifth Money Laundering Directive was implemented – apart from the provisions for the expans...