Taxation of employee benefit trusts | Practical Law

Taxation of employee benefit trusts | Practical Law

Employee benefit trusts (EBTs) are frequently used in share schemes and incentive plans. This practice note explains how the trustees of an EBT are taxed in relation to common transactions. The note covers both onshore and offshore EBTs.

Taxation of employee benefit trusts

Practical Law UK Practice Note 8-574-6726 (Approx. 17 pages)

Taxation of employee benefit trusts

by Practical Law Share Schemes & Incentives
Maintained • United Kingdom
Employee benefit trusts (EBTs) are frequently used in share schemes and incentive plans. This practice note explains how the trustees of an EBT are taxed in relation to common transactions. The note covers both onshore and offshore EBTs.