United Kingdom: Trusts

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Article
"Exits" From Employee Ownership Trusts
Since the introduction of Employee Ownership Trusts (EOTs) in 2014, the sector has expanded significantly, allowing many companies to transition into employee ownership. This article discusses the complexities and implications of exiting EOT ownership, including tax considerations, the roles of trustees, company directors, and potential buyers, emphasizing that such decisions should prioritize employee interests and be well-informed.
United Kingdom Commercial
F
Fieldfisher
Article
Chancellor Announces Call For Evidence On Carried Interest Tax And Provides Further Detail On Non-dom Reform
The UK government has announced a review of carried interest taxation and a reform of the tax regime for non-domiciled individuals, effective from April 2025. Key changes include replacing current non-dom rules with a new residence-based system and introducing potential capital gains rebasing and inheritance tax adjustments for foreign assets in trusts.
United Kingdom Tax
TS
Travers Smith LLP
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