Solved
Start free trial

IHTM42900 | Employee benefit trusts: contents

From HM Revenue & Customs · Inheritance Tax Manual











Introduction

Contents69 entries

  1. IHTM42901Employee benefit trusts: introduction
  2. IHTM42902Employee benefit trusts: changes to legislation from 30 October 2024
  3. IHTM42911Employee benefit trusts: conditions for relief: specified classes
  4. IHTM42912Employee benefit trusts: conditions for relief: power to alter trusts
  5. IHTM42913Employee benefit trusts: conditions for relief: sub clauses
  6. IHTM42914Employee benefit trusts: conditions for relief: charities
  7. IHTM42915Employee benefit trusts: conditions for relief: 'all or most' test
  8. IHTM42921Employee benefit trusts: conditions for relief: investigation
  9. IHTM42922Employee benefit trusts: conditions for relief: power capable of benefitting non-qualifying beneficiaries
  10. IHTM42923Employee benefit trusts: conditions for relief: former employees
  11. IHTM42924Employee benefit trusts: conditions for relief: probationers and other limitations on eligibility
  12. IHTM42925Employee benefit trusts: conditions for relief: partnerships
  13. IHTM42926Employee benefit trusts: conditions for relief: trustees' remuneration
  14. IHTM42927Employee benefit trusts: conditions for relief: splitting funds or 'hiving off'
  15. IHTM42928Employee benefit trusts: conditions for relief: employees outside the UK
  16. IHTM42929Employee benefit trusts: conditions for relief: company groups and subsidiaries
  17. IHTM42930Employee benefit trusts: conditions for relief: Share Price Schemes (other than approved under TA88/SCH9)
  18. IHTM42931Employee benefit trusts: conditions for relief: part-time staff and casual labour
  19. IHTM42932Employee benefit trusts: conditions for relief: best interests of the company
  20. IHTM42933Employee benefit trusts: conditions for relief: insolvency
  21. IHTM42934Employee benefit trusts: conditions for relief: consultants
  22. IHTM42935Employee benefit trusts: conditions for relief: payment of tax liabilities out of trust funds
  23. IHTM42936Employee benefit trusts: conditions for relief: power to transfer funds to another settlement
  24. IHTM42937Employee benefit trusts: conditions for relief: direction to waive dividends
  25. IHTM42940Employee benefit trusts: specific schemes: approved profit sharing schemes
  26. IHTM42941Employee benefit trusts: specific schemes: approved all employee share plans
  27. IHTM42945Employee benefit trusts: Inheritance Tax operation: the reliefs given when a trust qualifies under IHTA84/S86
  28. IHTM42946Employee benefit trusts: Inheritance Tax operation: disregard of small interest in possession
  29. IHTM42947Employee benefit trusts: Inheritance Tax operation: transfer from one employee benefit trust to another
  30. IHTM42948Employee benefit trusts: Inheritance Tax operation: settled shares or securities becoming subject to employee benefit trusts
  31. IHTM42950Employee benefit trusts: dispositions by an individual: conditions
  32. IHTM42951Employee benefit trusts: dispositions by an individual: liaison with CGT
  33. IHTM42953Employee benefit trusts: dispositions by a company: general
  34. IHTM42955Employee benefit trusts: dispositions by close companies: definition of close company
  35. IHTM42956Employee benefit trusts: dispositions by close companies: charge on participators: general
  36. IHTM42957Employee benefit trusts: dispositions by close companies: dispositions not intended to confer gratuitous benefit
  37. IHTM42958Employee benefit trusts: dispositions by close companies: dispositions allowable in computing profits for Corporation Tax
  38. IHTM42959Employee benefit trusts: dispositions by close companies: decision in MacDonald (HMIT) v Dextra [2005] UKHL 47
  39. IHTM42960Employee benefit trusts: dispositions by close companies: dispositions for the benefit of employees
  40. IHTM42961Employee benefit trusts: dispositions by close companies: dispositions for the benefit of employees - subsidiary
  41. IHTM42962Employee benefit trusts: dispositions by close companies: restriction of exemption
  42. IHTM42963Employee benefit trusts: dispositions by close companies: procedure where exemption is restricted
  43. IHTM42964Employee benefit trusts: dispositions by close companies: liaison with CGT
  44. IHTM42965Employee benefit trusts: disposition by close companies: business property relief
  45. IHTM42968Employee benefit trusts: sponsored superannuation schemes: definition
  46. IHTM42969Employee benefit trusts: sponsored superannuation schemes: tax treatment
  47. IHTM42970Employee benefit trusts: sub-trusts: introduction
  48. IHTM42971Employee benefit trusts: sub-trusts: deeds
  49. IHTM42972Employee benefit trusts: sub-trusts: revocable or irrevocable sub-trust
  50. IHTM42973Employee benefit trusts: sub-trusts: revocation of sub-trust
  51. IHTM42974Employee benefit trusts: sub-trusts: commencement date
  52. IHTM42975Employee benefit trusts: sub-trusts: ten-year charges and exit charges
  53. IHTM42976Employee benefit trusts: sub-trusts: nil-rate band and calculation of tax
  54. IHTM42977Employee benefit trusts: sub-trusts: company as settlor
  55. IHTM42978Employee benefit trusts: sub-trusts: allocation other than by way of sub-trusts
  56. IHTM42981Employee benefit trusts: property leaving employee benefit trusts: charge to tax
  57. IHTM42982Employee benefit trusts: property leaving employee benefit trusts: where the charge is imposed
  58. IHTM42983Employee benefit trusts: property leaving employee benefit trusts: granting of share options
  59. IHTM42984Employee benefit trusts: property leaving employee benefit trusts: approved Profit Sharing Schemes
  60. IHTM42985Employee benefit trusts: property leaving employee benefit trusts: approved Share Ownership Plans
  61. IHTM42986Employee benefit trusts: property leaving employee benefit trusts: treated as income
  62. IHTM42987Employee benefit trusts: property leaving employee benefit trusts: payment of PAYE and NICs
  63. IHTM42988Employee benefit trusts: interaction with the ‘disguised remuneration’ legislation
  64. IHTM42989Employee benefit trusts: property leaving employee benefit trusts: definitions
  65. IHTM42990Employee benefit trusts: associated issues: newspaper trusts
  66. IHTM42991Employee benefit trusts: associated issues: health care trusts
  67. IHTM42995Employee benefit trusts: Employee Ownership Trusts: introduction
  68. IHTM42996Employee benefit trusts: Employee Ownership Trusts: qualifying conditions
  69. IHTM42997Employee benefit trusts: Employee Ownership Trusts: exemptions from Inheritance Tax