We are inviting views on the principles that government believes should underpin the taxation of trusts: transparency, fairness and simplicity.
The consultation document provides examples of areas where government believes these may not be fully met and seeks views and evidence on the case for and against reform to these and other areas. It will be of interest to people who create, manage or benefit from trusts.
The recently published research report Exploring the use of trusts may also be of interest.
Ways to respond
Trusts Tax Reforms Consultation Assets and Residence Team, 100 Parliament Street,
London SW1A 2BQ.