The UK trust register (‘the register’) has been in existence since 2017. The register has a dual purpose:
All UK express trusts which have a liability to pay any of the relevant UK taxes (income tax capital gains tax inheritance tax SDLT (or the Scottish equivalent) or stamp duty reserve tax) are liable to register. All non-UK express trusts which incur a liability to pay any of the relevant UK taxes in relation to only the UK source income or UK assets held...
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The UK trust register (‘the register’) has been in existence since 2017. The register has a dual purpose:
All UK express trusts which have a liability to pay any of the relevant UK taxes (income tax capital gains tax inheritance tax SDLT (or the Scottish equivalent) or stamp duty reserve tax) are liable to register. All non-UK express trusts which incur a liability to pay any of the relevant UK taxes in relation to only the UK source income or UK assets held...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes: