HM Revenue & Customs (HMRC) has introduced a new trust registration service as part of its work to comply with anti-money laundering rules. 

Here, Technical Connection joint managing director Tony Wickenden talks through the implications for financial services related trusts.

He explains the kinds of trusts and some different scenarios which are captured by the registration requirement, and those which aren't.

HM Revenue & Customs (HMRC) recently published guidance on which types of inheritance tax planning need to be reported under new avoidance scheme disclosure rules. 

The criteria for what needs to be reported under the Disclosure of Tax Avoidance Scheme (Dotas) rules changed in April. 

In this video, Technical Connection joint managing director Tony Wickenden explains the intricacies of the new Dotas reporting conditions, or 'hallmarks', as they relate to the main inheritance tax (IHT) planning strategies. 

A think-tank has put forward a number of policy recommendations spanning social care, council tax reform, a shake-up to pension contributions and default annuities to name but a few.

The final report of the Intergenerational Commission, an initiative from the Resolution Foundation, has 10 key policy recommendations, some of which it would take a very brave or foolish politician to endorse.

You might have seen the press mention a recent report from the Resolution Foundation think-tank called 'Passing on: Options for reforming inheritance taxation.'

The report was published as part of the Resolution Foundation's Intergenerational Commission initiative, and can be read in full here. It is extensive, thoughtful and pulls no punches. It is fair to say it definitely has a point of view.

Minimising tax and maximising tax efficiency is a year round job for financial planners.

That said, the end of the tax year focuses the mind on making sure clients have used all the various allowances open to them.

Here, Technical Connection joint managing director Tony Wickenden recaps the income tax and investment planning opportunities available for the 2017/18 tax year.

A number of studies over the years have suggested that inheritance tax (IHT) is ripe for reform, and it appears chancellor Philip Hammond is inclined to agree.

Hammond has written to the Office of Tax Simplification about reviewing IHT, and in this video Technical Connection joint managing director Tony Wickenden explains the history behind the move.

The removal of indexation relief for corporate capital gains doesn't just have implications for life policy taxation.

In this video, Technical Connection joint managing director Tony Wickenden looks at how the move will impact property holding companies and corporate investment more generally.

The Sun newspaper has called it a "£500m stealth tax on 10 million savers."

In this video, Technical Connection joint managing director Tony Wickenden continues his analysis of the removal of indexation relief for corporate capital gains.

The announcement in the Autumn Budget that the indexation allowance was to be removed for companies from 1 January 2018 has not been something that has attracted a lot of attention.

Here, Technical Connection joint managing director Tony Wickenden explains how life companies are impacted by the measure, and why this matters for financial planners.

The government launched its Patient Capital Review at the start of the year to look at how to support growing, innovative firms to access long-term finance.

Following the review, chancellor Philip Hammond announced a range of measures in the Autumn Budget to kick-start investment into businesses looking to scale up.

In this video, Technical Connection joint managing director Tony Wickenden outlines how the Treasury plans to get money to flow more freely into growing, risk-based businesses.