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With the end of the current tax year fast approaching, it’s worth considering the various allowances available to individuals and keeping track of the use of these. Such allowances will ‘reset’ from the beginning of the next tax year; 6th April 2022. Below, we have outlined some of the key considerations and the current rules: …

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On September 1, the Trust Registration Service (TRS) finally opened for the registration of non-taxable trusts. Previously, only trusts that have UK tax to pay had to register for the TRS but all UK express trusts, including non-taxable trusts are now required to register with HMRC, unless they are specifically excluded. Express trusts are usually created …

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