TRUSTS
Advisory Services
Advising onshore and offshore Trustees, and their Settlors and Beneficiaries on their UK tax and planning considerations.
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Creation, variation, resettlement and winding-up of Trusts;
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Appointment, retirement and removal of Trustees;
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Addition, acquisition, holding and disposal of Trust assets;
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Trust income and expenses;
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Income and capital distributions by the Trustees to Beneficiaries;
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​Inbound and outbound migration of the Trustees, Settlors and Beneficiaries;
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Availability and maximisation of reliefs and exemptions, including Business Property Relief, Agricultural Property Relief, Principal Private Residence Relief, Business Asset Disposal Relief, Holdover Relief, Double Taxation Relief, Gift Aid, loss reliefs, etc.​​
Compliance Services
Assisting onshore and offshore Trustees, Settlors and Beneficiaries with their compliance obligations.
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Trust accounts;
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Self-assessment tax returns (Forms SA900), claims and elections;
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Distribution documentation, including tax certificates (Forms R185) and repayment claims (Form R40) for the Beneficiaries;
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Property Capital Gains Tax returns, claims and elections;
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Inheritance Tax accounts (Form IHT100) on Trust creation, termination, distributions of capital, 10-year anniversaries, etc.;
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Non-Resident Landlords Scheme compliance;
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Stamp Duty Land Tax returns, claims and elections;
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HMRC's Trust Registration Service ('TRS');
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Companies House's Register of Overseas Entities;
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Automatic Exchange of Information (including Foreign Account Tax Compliance Act ('FATCA') and Common Reporting Standard ('CRS') compliance);
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​Enquiries and appeals