HMRC and HM Treasury published draft legislation for the Finance Bill 2011 on 9 December 2010. This includes provisions to block the use of EBTs and other vehicles to provide benefits to employees or their families while avoiding or deferring income tax and NICs.
PLC Share Schemes & Incentives
The full text of this resource is available by logging in or by requesting a trial. If you have any questions, please contact us or your Practical Law Account Executive.
A free trial will give you:
Unlimited access to our online legal know-how services during the trial period
Full training and support
Six issues of Practical Law The Journal, the companion to Practical Law online
Weekly update e-mails on current legal developments in your practice area