We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
We are seeking views on proposals to reform the tax treatment of Employee Ownership Trusts and Employee Benefit Trusts.
An introduction to trusts, their income and gains and how HM Revenue & Customs treats them for tax purposes.
Employment Appeal Tribunal Judgment of Judge Tayler on 18 June 2024.
Use the General Anti-Abuse Rule Advisory Panel opinion on distributions and benefits through trust interests to help you recognise abusive tax arrangements.
Requirements for organisations wanting to provide or consume digital identity products and services.
The duties of key people responsible for running academy trusts.
Employment Tribunal decision.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).