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Use of employee benefit trusts (EBTs) and employer-financed retirement benefit schemes (EFRBS)

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Author:
Peter Rayney FCA, CTA (Fellow), TEP
Publisher:
Bloomsbury Professional
Publication Date:
2024
Law Stated At:
6 April 2024
Chapter 5: Remuneration Strategies Pre-FA 2011 EBT and EFRBS arrangements The Glasgow Rangers EBT case Statutory deduction rules for contributions to EBTs/EFRBS Use of EBTs for share schemes IHT issues for EBTs ...

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