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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Employee benefit trusts: contents

  1. IHTM42901
    Introduction
  2. IHTM42911
    Conditions for relief: Specified classes
  3. IHTM42912
    Conditions for relief: Powers to alter
  4. IHTM42913
    Conditions for relief: Sub clauses
  5. IHTM42914
    Conditions for relief: Charities
  6. IHTM42915
    Conditions for relief: 'All or most' test
  7. IHTM42921
    Conditions for relief: Investigation
  8. IHTM42922
    Powers of the trust: Power capable of benefiting non-qualifying beneficiaries
  9. IHTM42923
    Powers of the trust: Former employees
  10. IHTM42924
    Powers of the trust: Probationers and other limitations on eligibility
  11. IHTM42925
    Powers of the trust: Partnerships
  12. IHTM42926
    Powers of the trust: Trustees Remuneration
  13. IHTM42927
    Powers of the trust: Splitting funds or 'hiving off'
  14. IHTM42928
    Powers of the trust: Employees outside the UK
  15. IHTM42929
    Powers of the trust: Company groups and subsidiaries
  16. IHTM42930
    Powers of the trust: Share Price Schemes (other than approved under TA88/SCH9)
  17. IHTM42931
    Powers of the trust: Part-time staff and casual labour
  18. IHTM42932
    Powers of the trust: Best interests of the company
  19. IHTM42933
    Powers of the trust: Insolvency
  20. IHTM42934
    Powers of the trust: Consultants
  21. IHTM42935
    Powers of the trust: Payment of tax liabilities out of trust funds
  22. IHTM42936
    Powers of the trust: Power to transfer funds to another settlement
  23. IHTM42937
    Powers of the trust: Direction to waive dividends
  24. IHTM42940
    Specific schemes: Approved profit sharing schemes
  25. IHTM42941
    Specific schemes: Approved all employee share plans
  26. IHTM42945
    Inheritance tax operation: The reliefs given when S86 is satisfied
  27. IHTM42946
    Inheritance tax operation: Disregard of small interest in possession
  28. IHTM42947
    Inheritance tax operation: Transfer from one Employee Benefit Trust to another
  29. IHTM42948
    Inheritance tax operation: Settled shares or securities becoming subject to Employee Benefit Trusts
  30. IHTM42950
    Dispositions by an individual
  31. IHTM42951
    Dispositions by an individual: Liaison with CGT
  32. IHTM42953
    Dispositions by a company: General
  33. IHTM42955
    Disposition by close companies: Definition of close company
  34. IHTM42956
    Disposition by close companies: Charge on participators - general
  35. IHTM42957
    Disposition by close companies: Dispositions not intended to confer gratuitous benefit
  36. IHTM42958
    Disposition by close companies: Dispositions allowable in computing profits for Corporation Tax
  37. IHTM42959
    Disposition by close companies: Decision in MacDonald (HMIT) v Dextra [2005] UKHL 47
  38. IHTM42960
    Disposition by close companies: Dispositions for benefit of employees
  39. IHTM42961
    Disposition by close companies: Dispositions for benefit of employees - subsidiary
  40. IHTM42962
    Disposition by close companies: Restriction of exemption
  41. IHTM42963
    Disposition by close companies: Procedure where exemption is restricted
  42. IHTM42964
    Disposition by close companies: Liaison with CGT
  43. IHTM42965
    Disposition by close companies: Business property relief
  44. IHTM42968
    Sponsored superannuation schemes: Approved profit sharing schemes
  45. IHTM42969
    Sponsored superannuation schemes: Approved all employee share plans
  46. IHTM42970
    Sub-trusts: Introduction
  47. IHTM42971
    Sub-trusts: Deeds
  48. IHTM42972
    Sub-trusts: Revocable or irrevocable sub-trust
  49. IHTM42973
    Sub-trusts: Revocation of sub-trust
  50. IHTM42974
    Sub-trusts: Commencement date
  51. IHTM42975
    Sub-trusts: Ten-year charges and exit charges
  52. IHTM42976
    Sub-trusts: Nil-rate band and calculation of tax
  53. IHTM42977
    Sub-trusts: Company as settlor
  54. IHTM42978
    Sub-trusts: Allocation other than by way of sub-trusts
  55. IHTM42981
    Property leaving Employee Benefit Trusts: Charge to tax
  56. IHTM42982
    Property leaving Employee Benefit Trusts: Where the charge is imposed
  57. IHTM42983
    Property leaving Employee Benefit Trusts: Granting of share options
  58. IHTM42984
    Property leaving Employee Benefit Trusts: Approved Profit Sharing Schemes
  59. IHTM42985
    Property leaving Employee Benefit Trusts: Approved Share Ownership Plans
  60. IHTM42986
    Property leaving Employee Benefit Trusts: Treated as income
  61. IHTM42987
    Property leaving Employee Benefit Trusts: Payment of PAYE and NICs
  62. IHTM42988
    Property leaving Employee Benefit Trusts: Interaction with the ‘disguised remuneration’ legislation
  63. IHTM42989
    Property leaving Employee Benefit Trusts: Definitions
  64. IHTM42990
    Associated issues: Newspaper Trusts
  65. IHTM42991
    Associated issues: Health Care Trusts
  66. IHTM42995
    Employee Ownership Trusts: Introduction
  67. IHTM42996
    Employee Ownership Trusts: Qualifying conditions
  68. IHTM42997
    Employee Ownership Trusts: Exemptions from Inheritance Tax