Regulation update: UK trust registration and EU ATAD 3 substance requirements. 1 March 2023

Host group
Host Left
Hosted by
STEP Lucerne/Zug Centre
Event Type
Web Event
Date

Speakers

Topic

Mala Kapacee: What is UK Trust Registration and why should you be aware of it?

  • What is the UK trust registration services?
  • Why is it relevant to Swiss clients/advisers?
  • What happens if you forget to register?
  • UK Tax Authority jurisdiction overseas
  • Brief consideration of other UK tax issues for ex-pats

Tom Kaufmann: ATAD 3 - EU guidance on substance requirements?

  • What is ATAD 3?
  • Implications for Switzerland
  • Swiss substance test and rule vs. treaty-shopping
  • A look into the crystal ball: impact on trust structures?

About our speakers

Mala Kapacee trained as an accountant with a top ten professional services firm where she worked in the tax investigations department and gained experience in a wide range of personal and corporate taxes. She joined the tax investigations team at a boutique tax consultancy and developed her portfolio before moving to a tax investigations firm.

Mala specialises in preparation of disclosures to HMRC and resolution of tax enquiries and CoP8 and 9 Investigations. She has experience in a range of situations – self-employment, property, owner managed businesses, non-UK domiciled individuals – and taxes; direct income taxes as well as PAYE, VAT and SDLT.

She is a well-known tax author published by a number of professional publications including Taxation Magazine, Bloomberg Tax, Bloomsbury Professional and Tax Adviser. She authored Tolley's Tax Digest in February 2022 and lectures regularly for professional bodies including the CIOT, CIMA, ICAEW and the ATT.

Mala founded the London Tax Society in 2017 and actively encourages networking and technical development for young professionals. She was a finalist for “Best Rising Star in Tax” as part of Tolley's Taxation Awards 2020. The Awards are known for identifying excellence in tax. Being shortlisted demonstrates Mala’s commitment to the tax profession as well as her technical excellence as supported by testimonials from clients and other tax experts.

Tom Kaufmann originally has done an apprenticeship in a small trust and real estate agency in his hometown Emmen. After gaining some work experience, he studied business administration at the Lucerne University of Applied Sciences and Arts. During his time with BDO he obtained the Expert diplomas in the fields of auditing (Swiss Certified Public Accountant), taxes (Tax Expert) and completed further certificate training in the areas of IFRS, taxes and adult education. Therefore, Tom is also a regular lecturer in the areas of taxes and accounting at external institutes as well as BDO internally.

Since 2019 he has been Partner and regional head tax & legal of BDO Central Switzerland. Tom Kaufmann is a member of various associations and networks such as STEP or Expert-Suisse.
VEREIN STEP

Cost group
Event Cost
Swiss Franc
40.00
STEP Member
Swiss Franc
60.00
Non STEP Member
Swiss Franc
30.00
STEP Student
Sponsor free of charge
Schedule
11.57 - 12.00 / Registration 12.00 - 13.30 / Talk & Questions
CPD Points
CPD Certificates are not automatically supplied following an event. Should you require a CPD certificate confirming your attendance at an event please contact the person on the calendar listing to request this.
1.5 hours
Contact
Corinne Graf
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