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Employee Trusts

23 July 2025

A recent tax case lost at the EWHC over employee benefit trust schemes
Employee benefit trusts. The England and Wales High Court (EWHC) case of White and others, in which two independent IT contractors lost their judicial review challenge to the so-called 7A power, used by HMRC to collect unpaid taxes from contractors rather than their end-user employers

18 July 2025

A recent tax case lost at the Court of Appeal over a remuneration trust scheme
Remuneration trusts. The Court of Appeal case of Marlborough DP Ltd

30 May 2025

HMRC evaluation of Employee Ownership Trusts
HMRC’s evaluation of Employee Ownership Trusts, which explores the extent to which availability of tax reliefs incentivise company owners to transition their company to employee ownership

12 May 2025

Changes to Employee Benefit Trusts - an update
Changes to Employee Ownership Trusts and Employee Benefit Trusts