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Latest Trusts and Inheritance Tax News

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Trusts and Inheritance Tax

HMRC Trusts and Estates Newsletter: May 2021

HMRC has published the May 2021 edition of the HMRC Trusts and Estates Newsletter.

21 May 2021 00:00 | Published by a Tolley Trusts and Inheritance Tax expert
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Trusts and Inheritance Tax

HMRC manual: Trust Registration Service Manual

HMRC has published a new specific manual dealing with the new trust registration requirements.

20 May 2021 00:00 | Published by a Tolley Trusts and Inheritance Tax expert
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Corporation Tax

Upper Tribunal, Tax And Chancery Chamber Practice Note

The Courts and Tribunals Judiciary has published a Practice Note issued by Chamber President, Mr Justice Zacaroli, on electronic filing of documents in the Upper Tribunal, Tax and Chancery Chamber using CE-File.

20 May 2021 00:00 | Published by a Tolley Corporation Tax expert
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Corporation Tax

Agent Update: issue 84

HMRC has published Agent Update issue 84 (April-May 2021) providing a round-up of recent developments for tax agents and advisers.

20 May 2021 00:00 | Published by a Tolley Corporation Tax expert
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Trusts and Inheritance Tax

HMCTS updates on online Probate Service development in 2021

HM Courts & Tribunals Service (HMCTS) has published guidance for members of the public and probate professionals to apply for probate online and includes an update on how HMCTS is planning to enhance the service through 2021. With 30,000 online applications submitted since July 2018 and 4,466 probate firms registered with the service, HMCTS is looking to advance it further with several improvements such as accepting digital applications by trust corporations and removing the requirement for solicitors to have their clients sign the Statement of Truth.

19 May 2021 00:00 | Published by a Tolley Trusts and Inheritance Tax expert
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Corporation Tax

HMRC Consultation: Draft regulations for the DOTAS, DASVOIT and POTAS regimes

HMRC has launched a consultation on draft regulations to enable HMRC to act more quickly where promoters fail to provide information on avoidance schemes, and to inform taxpayers at an earlier stage in cases where it suspects an avoidance scheme is being sold. The consultation closes on 13 June 2021.

18 May 2021 00:00 | Published by a Tolley Corporation Tax expert
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Corporation Tax

Weekly roundup of HMRC manual changes: 17 May 2021

17 May 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

17 May 2021 00:00 | Published by a Tolley Corporation Tax expert
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Popular Articles

Personal Tax

Inter-spouse transfer

Inter-spouse transferIntroductionWhen a chargeable asset is transferred between two spouses or civil partners, there is a disposal by the transferor spouse / civil partner and an acquisition by the transferee spouse / civil partner for capital gains tax purposes. For simplicity, spouses and civil

14 Jul 2020 12:01 | Produced by Tolley Read more Read more
Owner-Managed Businesses

First year allowances

First year allowancesFirst year allowances (FYAs) are available on the following items:•first-year relief on qualifying new main rate plant and machinery (at 100%, which is described by HMRC as ‘full expensing’) and special rate assets (at 50%) from 1 April 2023 (companies only). These FYAs were

14 Jul 2020 11:41 | Produced by Tolley Read more Read more
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Corporation Tax

Entity classification

Entity classificationImplications of entity classificationIf a subsidiary is established, it is important to determine how it will be treated for UK tax purposes as this will determine the basis on which it is taxed. A subsidiary may either be transparent (like a partnership, where the individual

14 Jul 2020 11:37 | Produced by Tolley in association with Anne Fairpo Read more Read more

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