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EMPLOYEE-BENEFIT-TRUST


Other cases that caught our eye: 4 July 2025 premium
Interpreting double tax treaties: Vietjet Aviation Joint Stock Company v FW Aviation (Holdings) 1 Ltd [2025] EWCA Civ 783 (24 June) concerned a commercial dispute between two parties relating to the financing of the acquisition of four jet aircraft....
2 July 2025
C Purkiss (as liquidator of Ethos Solutions Ltd) v T Kennedy and others premium
Payments to an EBT to avoid income tax and NICs did not have a ‘prohibited purpose’
9 April 2025
Trust issues: examining HMRC’s consultation premium
Card image Matthew Rowbotham
Many (although not all) of HMRC’s proposals on employee benefit trusts and employee ownership trusts will improve the tax rules, writes Matthew Rowbotham (Lewis Silkin). 
30 August 2023
Tax and the City review for April 2022 premium
Card image Zoe Andrews
Card image Mike Lane
The Supreme Court decision in NCL Investments Ltd and the Court of Appeal decision in Skatteforvaltningen are among the recent developments reviewed by Mike Lane and Zoe Andrews (Slaughter and May). 
7 April 2022
NCL Investments: upholding the primacy of accounts premium
Card image Dominic Stuttaford
Card image Susie Brain
Dominic Stuttaford and Susie Brain (Norton Rose Fulbright) examine the Court of Appeal decision.
16 June 2020
The Rangers case and the redirection of earnings principle
Card image Mairi Granville-George
Card image Karen Cooper
Karen Cooper and Mairi Granville-George (Osborne Clarke) analyse the result of the recent Rangers case on EBTs.
 
18 November 2015
EBTs after the Murray Group decisions
Card image David Whiscombe

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

12 November 2015
Storm warning: APNs and EBTs
Card image Thomas Dalby

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

17 September 2015
Managing the retirement of a senior employee
Card image Thomas Dalby

Thomas Dalby (Gabelle) answers a query on managing the retirement of a senior employee who holds company shares, as well as assets in an EBT.

11 March 2015
Employee ownership trusts, EBTs and succession planning premium
Card image Lisa Stevenson

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

22 January 2015
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B D’Angelin v HMRC
9 July 2025
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