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EMPLOYEE-BENEFIT-TRUST


The Upper Tribunal has now handed down the eagerly awaited judgment in HMRC v Murray Group Holdings and others, better known as ‘the Rangers case’. Robert Waterson and Adam Craggs review the lessons from the decision, which resulted in a loss for HMRC in its campaign against EBTs that it is likely to appeal.

Graeme Nuttall explains recent innovative measures to promote the John Lewis employee ownership model, especially as a business succession solution

Jeremy Glover answers a query on an outstanding loan from a subtrust within an EBT

Jonathan Fletcher Rogers considers to what extent the Ramsay principle can be applied to tax avoidance schemes involving employee bonuses.

James Frampton comments on EBT loans and IHT complications

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