Changes to the taxation of Employee Ownership Trusts and Employee Benefit Trusts
This measure is about changes to the taxation of Employee Ownership Trusts and Employee Benefit Trusts.
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This measure introduces a package of reforms to the taxation of Employee Ownership Trusts and Employee Benefit Trusts. These reforms will prevent opportunities for abuse, ensuring that the regimes remain focused on encouraging employee ownership and rewarding employees. The changes will take effect from 30 October 2024.