HMRC have updated this manual at TRSM 32040 in relation to deceased settlors (Registration: contents: information required: contents: settlor details).
The manual has also been widely updated in respect of discrepancy reporting (starting at TRSM 70000) “due to amendment of the legislation in September 2022 that comes in to force 1st April 2023”.
Related content from Claritax Books
This substantial volume on Financial Planning with Trusts, jointly written by John Woolley and Marcia Banner, looks at a wide range of topical tax and financial planning strategies using trusts. The book includes CGT, income tax and IHT.
Examples of the topics covered include (among many others) lifetime IHT planning; family investment companies as alternatives to trusts; offshore trusts; trusts and deeds of variation; trustee investment strategies; death benefits under registered pension schemes; by-pass trusts; asset protection trusts; personal injury trusts; money laundering and the Trust Registration Service.
