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HMRC & Employee Benefit Trusts

At a meeting with members of the Share Plan Lawyers’ Group in 2009, HMRC clarified the basis upon which they are challenging, and propose to challenge, the many arrangements established by close companies for avoiding income tax and NICs on earnings and benefits paid or provided to employees and participators in such a company through the use of an employee benefit trust (“EBT”) – including “Family Benefit Trusts”.

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