The taxation of trusts: a review

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.

Please note that the closing date for responses has been extended to 28 February 2019.