Succession Taxes

 


The Chartered Institute of Taxation (CIOT) comments on draft Clause 72 Inheritance tax: excluded property of the Finance Bill 2019-20. 

The Chartered Institute of Taxation (CIOT) respond to the Treasury Committee inquiry in to the Spring Budget 2020

Further directions issued today by the President of the First-tier tax tribunal, Judge Sinfield, to the Tax Chamber and Tribunal users extending, in relation to certain proceedings, the general stay of all proceedings released on 24 March (as amended and released on 26 March).

On 9 April, HMRC supplied the following update about the impact of COVID-19 on the payment of IHT and how to get IHT forms signed under current circumstances.

The Chartered Institute of Taxation (CIOT) respond to the HMRC consultation on the Fifth Money Laundering Directive and Trust Registration Service.

The Chartered Institute of Taxation (CIOT) responds to the draft legislation regarding inheritance tax and excluded property added to and transferred between trusts.

The CIOT comments on the HMT consultation on Transposition of the Fifth Money Laundering Directive.

The CIOT comments on the the HMRC consultation The Taxation of Trusts: A Review.

The CIOT response to the HMRC call for evidence on Amendments to Tax Returns.

A new report has called for national insurance for pensioners, replacing council tax with a tax based more closely on property values, halving SDLT and replacing inheritance tax with a lifetime receipts tax.