Trusts and Estates Newsletter (May 2021) covering: IHT reporting requirements for non-taxpaying estates from 1 January 2022, IHT returns without physical signatures, Trust registration service opening to non-taxable trusts from Summer 2021, and extension to 2021/22 and 2022/23 of informal arrangements under which trusts and estates have not been required to submit returns where the only source of income is savings interest and the tax liability is below £100.
Trusts and Estates Newsletter (May 2021) covering: IHT reporting requirements for non-taxpaying estates from 1 January 2022, IHT returns without physical signatures, Trust registration service opening to non-taxable trusts from Summer 2021, and extension to 2021/22 and 2022/23 of informal arrangements under which trusts and estates have not been required to submit returns where the only source of income is savings interest and the tax liability is below £100.
