Employee trusts ― implications of disguised remuneration and where are we now?

Employee trusts ― implications of disguised remuneration and where are we now?

The following Employment Tax guidance note Produced by Tolley in association with Karen Cooper of CooperCavendish LLP provides comprehensive and up to date tax information covering:

  • Employee trusts ― implications of disguised remuneration and where are we now?
  • Why do companies establish EBTs?
  • Who can act as trustees of an EBT?
  • How is an EBT funded?
  • Corporation tax deductions for EBTs
  • IHT
  • CGT for UK resident EBTs
  • Section 218 notices
  • Trust registration service
  • Post-disguised remuneration
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This content is no longer in use on TolleyGuidance
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