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Squire Patton Boggs | United Kingdom | 5 Jan 2011

Employee benefit trusts

Employee benefit trusts (EBTs) and employer-funded retirement benefits schemes (EFRBSs) have been dealt a crushing blow by the draft clauses for the Finance Bill 2011.


Freshfields Bruckhaus Deringer | United Kingdom | 9 Dec 2010

Employee benefit trusts in the firing line?

The Treasury published draft legislation today (9 December) which is intended to tackle tax avoidance using "disguised remuneration".


Squire Patton Boggs | United Kingdom | 30 Apr 2010

Inheritance tax: omissions

An interesting decision has been published by the Tax Tribunal relating to the question whether the deferral of retirement benefits by a pensioner represented an omission to exercise a right, giving rise to a transfer of value for inheritance tax purposes: Fryer (Executor of Patricia Arnold Deceased) v HMRC.


Norton Rose Fulbright | United Kingdom | 20 May 2008

HMRC publishes Pensions Tax Simplification Newsletter no 33

HMRC’s latest newsletter, issued on 6 May 2008 reminds pension scheme administrators about the tax avoidance disclosure regime.

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