Some months ago we wrote a number of blogs outlining the basic structure of a Trust, and how Employee Benefit Trusts (EBTs) are typically funded. To recap, an EBT is typically made up of three key players: The Settlor: this is the party who decides they...

Why companies use EBTs You have heard about EBTs. Some have been used for failed tax avoidance schemes but this articles explains how you can use one to help. Privately owned companies that operate employee share schemes often find it useful to put in place an...