IHTM42900 - Employee benefit trusts: contents
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IHTM42901Introduction
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IHTM42911Conditions for relief: Specified classes
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IHTM42912Conditions for relief: Powers to alter
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IHTM42913Conditions for relief: Sub clauses
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IHTM42914Conditions for relief: Charities
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IHTM42915Conditions for relief: 'All or most' test
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IHTM42921Conditions for relief: Investigation
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IHTM42922Powers of the trust: Power capable of benefiting non-qualifying beneficiaries
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IHTM42923Powers of the trust: Former employees
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IHTM42924Powers of the trust: Probationers and other limitations on eligibility
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IHTM42925Powers of the trust: Partnerships
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IHTM42926Powers of the trust: Trustees Remuneration
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IHTM42927Powers of the trust: Splitting funds or 'hiving off'
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IHTM42928Powers of the trust: Employees outside the UK
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IHTM42929Powers of the trust: Company groups and subsidiaries
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IHTM42930Powers of the trust: Share Price Schemes (other than approved under TA88/SCH9)
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IHTM42931Powers of the trust: Part-time staff and casual labour
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IHTM42932Powers of the trust: Best interests of the company
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IHTM42933Powers of the trust: Insolvency
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IHTM42934Powers of the trust: Consultants
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IHTM42935Powers of the trust: Payment of tax liabilities out of trust funds
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IHTM42936Powers of the trust: Power to transfer funds to another settlement
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IHTM42937Powers of the trust: Direction to waive dividends
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IHTM42940Specific schemes: Approved profit sharing schemes
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IHTM42941Specific schemes: Approved all employee share plans
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IHTM42945Inheritance tax operation: The reliefs given when S86 is satisfied
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IHTM42946Inheritance tax operation: Disregard of small interest in possession
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IHTM42947Inheritance tax operation: Transfer from one Employee Benefit Trust to another
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IHTM42948Inheritance tax operation: Settled shares or securities becoming subject to Employee Benefit Trusts
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IHTM42950Dispositions by an individual
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IHTM42951Dispositions by an individual: Liaison with CGT
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IHTM42953Dispositions by a company: General
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IHTM42955Disposition by close companies: Definition of close company
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IHTM42956Disposition by close companies: Charge on participators - general
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IHTM42957Disposition by close companies: Dispositions not intended to confer gratuitous benefit
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IHTM42958Disposition by close companies: Dispositions allowable in computing profits for Corporation Tax
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IHTM42959Disposition by close companies: Decision in MacDonald (HMIT) v Dextra [2005] UKHL 47
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IHTM42960Disposition by close companies: Dispositions for benefit of employees
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IHTM42961Disposition by close companies: Dispositions for benefit of employees - subsidiary
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IHTM42962Disposition by close companies: Restriction of exemption
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IHTM42963Disposition by close companies: Procedure where exemption is restricted
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IHTM42964Disposition by close companies: Liaison with CGT
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IHTM42965Disposition by close companies: Business property relief
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IHTM42968Sponsored superannuation schemes: Approved profit sharing schemes
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IHTM42969Sponsored superannuation schemes: Approved all employee share plans
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IHTM42970Sub-trusts: Introduction
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IHTM42971Sub-trusts: Deeds
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IHTM42972Sub-trusts: Revocable or irrevocable sub-trust
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IHTM42973Sub-trusts: Revocation of sub-trust
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IHTM42974Sub-trusts: Commencement date
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IHTM42975Sub-trusts: Ten-year charges and exit charges
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IHTM42976Sub-trusts: Nil-rate band and calculation of tax
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IHTM42977Sub-trusts: Company as settlor
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IHTM42978Sub-trusts: Allocation other than by way of sub-trusts
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IHTM42981Property leaving Employee Benefit Trusts: Charge to tax
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IHTM42982Property leaving Employee Benefit Trusts: Where the charge is imposed
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IHTM42983Property leaving Employee Benefit Trusts: Granting of share options
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IHTM42984Property leaving Employee Benefit Trusts: Approved Profit Sharing Schemes
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IHTM42985Property leaving Employee Benefit Trusts: Approved Share Ownership Plans
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IHTM42986Property leaving Employee Benefit Trusts: Treated as income
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IHTM42987Property leaving Employee Benefit Trusts: Payment of PAYE and NICs
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IHTM42988Property leaving Employee Benefit Trusts: Interaction with the ‘disguised remuneration’ legislation
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IHTM42989Property leaving Employee Benefit Trusts: Definitions
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IHTM42990Associated issues: Newspaper Trusts
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IHTM42991Associated issues: Health Care Trusts
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IHTM42995Employee Ownership Trusts: Introduction
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IHTM42996Employee Ownership Trusts: Qualifying conditions
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IHTM42997Employee Ownership Trusts: Exemptions from Inheritance Tax