Employee benefit trusts

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Practice notes
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
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9th Nov
Practice notes
Overview of nil paid and partly paid sharesThe opportunity to subscribe for or purchase shares nil or partly paid has been and continues to be a...
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Produced in partnership with Simon Adams of RSM UK Tax and Accounting Limited 12th Jan
Practice notes
Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 12th Jan
Practice notes
This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...
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9th Nov
Practice notes
This Practice Note explains the Principles for Businesses (PRIN) set down by the Financial Conduct Authority (FCA). The Principles form part of the...
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9th Nov
Practice notes
This Practice Note covers the following topics:•attractions of save as you earn (SAYE) schemes•can the company qualify to operate an SAYE...
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9th Nov
Practice notes
What are unapproved share options?Share options are rights to acquire shares which can be exercised when certain conditions have been met (such as the...
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9th Nov
Practice notes
This Practice Note covers the following topics in high level detail:•what are CSOPs?•the law governing CSOP options•the eligibility...
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9th Nov
Practice notes
Company directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration for services as a...
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9th Nov

Most recent Employee benefit trusts content

Practice notes
Examining common disguised remuneration scenarios in share schemesHMRC has, for many years, sought to ensure that the rewards gained from employment...
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16th May
Practice notes
Employee benefit trusts—Investment Association Principles of RemunerationThis Practice Note covers the application of the Investment Association (IA)...
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Produced in partnership with Jeremy Glover of Fenwick Elliott 16th May
Practice notes
Practicalities of setting up and operating an employee-ownership trustOverview of the practical issuesShareholders considering transferring the...
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16th May
Practice notes
Employee benefit trusts and inheritance tax considerationsOverview of potential IHT chargesIt is important when establishing or operating an employee...
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16th May
Practice notes
Employee ownership trustsWhat is an employee ownership trust?An employee ownership trust (EOT) is a particular type of employee benefit trust (EBT)...
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Produced in partnership with Stephen Woodhouse 16th May
Practice notes
Setting up an employee benefit trustWhy establish an EBT?The first question to consider is whether an employee benefit trust (EBT) is required or...
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Produced in partnership with Jeremy Glover of Fenwick Elliott 16th May
Practice notes
Sale of a business to an employee ownership trustWhat is an employee ownership trustAn employee ownership trust (EOT) is a particular type of employee...
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Produced in partnership with Karen Cooper and Jeremy Cavendish of Cooper Cavendish 16th May
Practice notes
Employee benefit trusts—on-shore and offshore trusts and tax implicationsTrustees are generally treated as UK resident if all the trustees are...
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Produced in partnership with Jeremy Glover of Fenwick Elliott 16th May
Practice notes
Funding an employee benefit trustThis Practice Note covers the following issues in relation to the funding of an employee benefit trust...
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16th May
Practice notes
Employee benefit trusts and corporate transactionsEmployee benefit trusts (EBTs) are a type of discretionary trust which is primarily established to...
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Produced in partnership with Karen Cooper of Cooper Cavendish 16th May
Practice notes
Creating a market for shares in a private companyPrivate companies that implement share option schemes will often make use of 'exit-only' options,...
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Produced in partnership with Sarah Anderson of RM2 Partnership 16th May
Practice notes
What is an employee benefit trust?The EBT as a trustAn employee benefit trust (EBT) is a form of trust. A trust refers to the legal relationship...
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Produced in partnership with Jeremy Glover of Fenwick Elliott 16th May
Practice notes
Employee benefit trusts—concert party clearance from the Takeover PanelRelevance of the takeover code to share acquisitions by an EBTIt may be...
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Produced in partnership with Jeremy Glover of Fenwick Elliott 16th May
Practice notes
Money Laundering Regulations 2017—impact on trusteesFORTHCOMING CHANGE: The EU Fifth Anti-Money Laundering Directive (5MLD) was published in the EU...
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16th May
Practice notes
Trusts—Trust Registration Service (TRS)FORTHCOMING CHANGE: The EU Fifth Anti-Money Laundering Directive (5MLD) was published in the EU official...
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16th May
Practice notes
Trust Registration Service (TRS)—trusts excluded from registrationSTOP PRESS: On 15 March 2021, HMRC announced that the original deadline of 10 March...
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16th May
Practice notes
Trust Registration Service (TRS)—table of registration requirements and deadlinesSTOP PRESS: On 15 March 2021, HMRC announced that the original...
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Produced in partnership with Gemma Davies of BDO 16th May
Practice notes
Disguised remuneration—the gatewaySections 554A–554AA of Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) are referred to by HMRC as the...
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Produced in partnership with Pete Miller Miller Partnership for Tolley's Tax Digest and Karen Cooper of Cooper Cavendish LLP 15th May
Practice notes
Exclusions from the disguised remuneration rulesThe disguised remuneration legislation was introduced in 2011 but has been further developed and...
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Produced in partnership with Karen Cooper of Cooper Cavendish 15th May
Practice notes
Disguised remuneration—tax planning environment before rules introducedThe huge volume of legislation that comprises Part 7A of the Income Tax...
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Produced in partnership with Pete Miller Miller Partnership for Tolley's Tax Digest and Karen Cooper of Cooper Cavendish LLP 15th May

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