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Following new HMRC draft guidance for all forms of automatic exchange of information, George Hodgson looks at requirements under FATCA, the Common Reporting Standard and the Crown Dependencies and Overseas Territories (CDOT) agreements, highlighting the key differences and setting out when to report, who needs to be reported and what needs to be reported under each of these agreements.
George Hodgson, STEP World Wide
George Hodgson is Deputy Chief Executive at the Society of Trust and Estate Practitioners (STEP), the worldwide professional body for those specialising in helping families plan the transfer of family assets and property from one generation to another. Prior to joining STEP he held a senior policy position at the Association of British Insurers, the main insurance industry trade body in the UK and has also served on the staff of the Treasury Committee of the UK House of Commons. Prior to moving to public policy work Mr Hodgson had a career in investment banking that spanned over 20 years as one of the top rated economists and investment strategists. He holds economics degrees from the University of Durham and the University of Stirling and has been the author of many articles and research reports on trusts, taxation and investment issues.
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