Open consultation

The taxation of trusts: a review


This consultation sets out the principles for taxing trusts and seeks views and evidence on reform in line with them.

This consultation closes at

Consultation description

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.


The Taxation of Trusts: A Review

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Ways to respond

Email to:

Write to:

Trusts Tax Reforms Consultation Assets and Residence Team, 100 Parliament Street,
London SW1A 2BQ.

Published 7 November 2018