Continue reading "Employee Benefit Trusts: 18/11 overture"
Employee Benefit Trusts: 18/11 overture
Deborah Clark and Matthew Short give an update on HMRC’s stance on tax and employee benefit trusts ‘In an attempt to avoid the delaying effect of the CTA 2009 provisions, family benefit trusts have been created that specifically exclude employees but include their families.’This article comments on HMRC’s Brief 18/11, which gives its views on …
Cases Referenced
Cases in bold have further reading - click to view related articles.