In the world of tax policy, August can sometimes be a quieter month. With Parliament in recess and fewer HMRC meetings, it can be an opportunity to catch up and plan for the rest of the year. Alas, ...

I am tempted to suggest the term “trust registration” is an oxymoron. The definition of “trust” in the English dictionary is: “to rely on the truthfulness or accuracy of,… to place confidence in”.

The Trust Registration Service (TRS) opened on the September 1, 2021, for registrations of non-taxable trusts which were brought into scope of the Trust Register by the requirements of 5MLD. Since ...

Following legislation introduced on 6 October 2020, all express trusts (other than excluded trusts) now have to be registered on the Trust Registration Service (TRS) by 1 September 2022 or 90 days ...

UK express trusts – and some non-UK trusts – in existence on or after 6 October 2020 must be registered with the UK Trust Registration Service (TRS) by 1 September 2022. With the deadline approaching, ...