Reportable Persons News Today

On March 22, 2022, the Organization for Economic Cooperation and Development ("OECD") issued proposed rules for the collection and exchange of information on transactions involving crypto-assets...

IEIM404760 - Charities: Debt or equity interests in a company You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. IEIM404760: Charities: Debt or Equity Interest in a Company   Some charities are set up as companies, for these entities the debt and equity interests are different from those of trusts and similar structures. In this context companies includes all types of bodies corporate, including companies i...

IEIM404750 - Charities: Debt or equity interest in a trust You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. IEIM404750: Charities: Financial Account: Debt or Equity Interest in a Trust   Many charities are set up as trusts or similar legal arrangements, legal arrangements covers arrangements other than trusts that are not companies or partnerships and includes unincorporated associations and other arrangem...

IEIM400980 - Non-Reporting Financial Institutions: Collective Investment Vehicles You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. NRFI: Collective Investment Vehicles Certain Collective Investment Vehicles (CIV) are Non-Reporting Financial Institutions (NRFI) but the definitions vary between the regimes. It will be necessary for entities that are CIV, and that are Investment Entities [see IEIM400760], to co...