Is there new step guidance on trustee residence?

STEP, the ICAEW Tax Faculty and CIOT have issued revised guidance on trustee residence to replaces TAXGUIDE 3/10. STEP’s UK Practice Committee has drawn up the following guidance note to explain the impact of the Trusts (Capital and Income) Act 2013 on practitioners.

Is the step guidance note part of the Code of conduct?

NB: While these Guidance Notes do not form part of STEP’s Codes of Conduct, STEP may have regard to them when exercising its disciplinary functions.

Who is the technical committee member for step UK?

In correspondence between STEP UK Technical Committee member Emma Chamberlain TEP and HMRC in 2015, the technical division helpfully clarified a few queries in relation to groups and intra group activities such as loans. The correspondence also clarifies the wholly or mainly test in relation to groups. The correspondence is attached below.

Why was a consolidated note prepared for step?

Committee members of STEP, ICAEW and the CIOT have prepared a consolidated note to highlight a key issue in the statutory provisions for trust protections in relation to offshore income gains. The material has been, for the most part, previously published but is brought together in this consolidated note.

NB: While these Guidance Notes do not form part of STEP’s Codes of Conduct, STEP may have regard to them when exercising its disciplinary functions.

What do you need to know about Step II?

2. Policy: a.STEP II is a commander’s program designed to promote outstanding and well deserving Air Force Reserve members in categories A (Unit), B (IMA), and E (PIRR) to one grade above the authorized UMD grade. Only those Airmen who clearly

Where can I find the 2020 Step II Guide?

2. The 2020 STEP II guide (attachment 1) provides information on the eligibility requirements, the nomination process, package requirements, and instructions on how to submit a nomination to ARPC. 3. ACTION OFFICES: SUBJECT: PHONE: