4/5AMLD

Commentary – Woolley on Financial Planning with Trusts 38.1Woolley on Financial Planning with Trusts 39.2Woolley on Financial Planning with Trusts 39.4.5Woolley on Financial Planning with Trusts 40.1

Annual reporting

Commentary – Woolley on Financial Planning with Trusts 39.2.3

Determining company ownership

Commentary – Woolley on Financial Planning with Trusts 39.2.1

Foreign Account Tax Compliance Act (FATCA)

Commentary – Woolley on Financial Planning with Trusts 39.3

Foreign institutions

Commentary – Woolley on Financial Planning with Trusts 39.3.2

Generally

Commentary – Woolley on Financial Planning with Trusts 40.1

Grandfathering

Commentary – Woolley on Financial Planning with Trusts 39.2.3

Non-financial foreign entities

Commentary – Woolley on Financial Planning with Trusts 39.3.2

Registration requirement for trusts

Commentary – Woolley on Financial Planning with Trusts 38.1Woolley on Financial Planning with Trusts 39.2.3Woolley on Financial Planning with Trusts 40.1

Trust registration service

Access to information

Commentary – Woolley on Financial Planning with Trusts 40.9

Dates for returns

Commentary – Woolley on Financial Planning with Trusts 40.7

Deeds of variation

Commentary – Woolley on Financial Planning with Trusts 40.5.6

Generally

Commentary – Woolley on Financial Planning with Trusts 40.1

HMRC register

Commentary – Woolley on Financial Planning with Trusts 40.3

Information required

Commentary – Woolley on Financial Planning with Trusts 40.3.2

Pension schemes

Commentary – Woolley on Financial Planning with Trusts 40.5.9

Property-holding trusts

Commentary – Woolley on Financial Planning with Trusts 40.5.4

Record keeping

Commentary – Woolley on Financial Planning with Trusts 40.2

Registration requirement (not applying)

Commentary – Woolley on Financial Planning with Trusts 40.4.2

Settlor-interested trusts

Commentary – Woolley on Financial Planning with Trusts 40.5.2

Stamp duties

Commentary – Woolley on Financial Planning with Trusts 40.5.8

Trusts of life insurance policies

Commentary – Woolley on Financial Planning with Trusts 40.5.3

Unit trusts

Commentary – Woolley on Financial Planning with Trusts 40.5.1Woolley on Financial Planning with Trusts 40.5.5

Will trusts

Commentary – Woolley on Financial Planning with Trusts 40.4.4