Trust and inheritance tax matters
The Trusts and Estates Agent Advisory Group meets regularly through the year to discuss practical matters to do with tru...
Transposition of the Fifth Money Laundering Directive: consultation responses
The stated objective of the transposition is to ensure that the UK’s anti-money laundering and counter-terrorist financi...
Trust Review: CIOT response
HMRC’s ‘The Taxation of Trusts: a Review’ issued on 7 November 2018 set out the three principles that the government sai...
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The Inheritance Tax Account forms (IHT100) Project
The collection of Inheritance Tax Account (IHT100) forms, together with various supplementary pages, are used to tell HM...
The Trust Registration Service: looking ahead
By 10 January 2020 many more registrations on the Trust Registration Service are likely to be required following the Fif...
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 specifically t...
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 what migh...
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 HMRC to e...
Trust Registration Service Penalties
The obligations of trustees to maintain accurate and up-to-date records of their beneficial owners, and to register and ...
The Trust Registration Service
On 17 November 2017 HMRC hosted the third Talking Points session on the Trust Registration Service (TRS)....