Commentary

I3.341 Transfers to employee trusts

IHT, trusts and estates

I3.341 Transfers to employee trusts

I3.341 Transfers to employee trusts

A transfer of value made by an individual who is beneficially entitled to shares in a company is an exempt transfer where or to the extent that, the value transferred is attributable to shares or securities of that company made over to an employee trust which satisfies certain conditions1. See further I5.630.

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