Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Reliefs: employee-ownership trusts: conditions: the 'all-employee benefit requirement': cases in which the requirement is treated as met: 'trusts for benefit of employees' condition


This condition is met if, on 10 December 2013, IHTA84/S86 applied to the settled property.  That legislation deals with trusts for the benefit of employees, about which guidance is given at IHTM42901.