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Karen Cooper (Cooper Cavendish) reviews the proposed changes to disguised remuneration and recaps the recent changes to date.
 
The Advocate General for Scotland v Murray Group Holdings Ltd [2015] CSIH 77 (reported in Tax Journal, 13 November) has rightly generated a great deal of interest, but there does not seem to be a consensus on exactly what it decided and what the implications are.
Karen Cooper and Mairi Granville-George (Osborne Clarke) analyse the result of the recent Rangers case on EBTs.
 

No picnic for the Teddy Bears, writes David Whiscombe (BKL Tax).

Thomas Dalby (Gabelle) looks at HMRC’s next move following the closure of the EBT settlement opportunity.

HMRC has warned that companies have until 31 July 2015 to settle with HMRC relating to their use of employee benefit trusts (EBTs), or risk facing ‘substantially larger tax bills’ – and possibly litigation.

Lisa Stevenson (Parisi Tax) answers a query concerning employee ownership trusts, EBTs and succession planning

Thomas Dalby (Gabelle) answers a query on a client that acquired, and now wishes to dispose of, a company with a UK-resident EBT holding a number of shares

HMRC has announced that the settlement opportunity for employers who have used employee benefit trusts (EBT) to avoid tax will close in March 2015.

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