Property becoming subject to employee benefit trusts
Subject to certain conditions, there is no IHT charge1 where shares or securities of a company cease to be relevant property on the occasion of their transfer to employee benefit trusts2 (see I5.631).
Those conditions are essentially the same as those for a transfer of value in favour of an employee benefit trust to be exempt under the rules detailed at
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Web page updated on 17 Mar 2025 13:27