I5.1030A Registration Required Under Other UK Transparency Regimes

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Commentary

IHT, trusts and estates

A trust may be required to register under transparency regimes other than the trust registration service (see I5.1030) where it acquires an interest in UK land.

There are two regimes that may apply to trusts:

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•�� Register of overseas entities¹ – this applies to legal entities governed by the law of a country outside

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E5.607 Corporate members

E5.406A Employees of European Union institutions—tax exemptions

B3.325 General exclusions—first-year qualifying expenditure

I3.367 Fall in value relief—changes in interests in land

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

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