Trustees need to act now to ensure protected trusts retain that status after 5 April 2017.
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Year: 2021
Panama completes sign-up to Common Reporting Standard
On 15 January, the Director General of the Panamanian tax authority signed the CRS Multilateral Competent Authority Agreement (CRS MCAA).
Disguised remuneration: postponing the loan charge
HMRC has published guidance on how to postpone the loan charge for disguised remuneration loans due to arise on 5 April 2019. The loan charge will apply to anyone with a loan received through a disguised remuneration tax avoidance scheme that is still outstanding on 5 April 2019.