SPL submission dated 20 June 2013 commenting on revised draft of Inheritance Tax Manual, section 42900 onwards relating to employee benefit trusts which was circulated by HMRC in June 2013 prior to publication of the revised manual on 1 July 2013.
Included in the attached copy of the submission is:
- a covering email setting out preliminary SPL comments;
- a mark up of relevant sections of the draft Inheritance Tax Manual; and
- a copy of the Agenda and minutes of the SPL meeting with HMRC held on 11 November 2009.
Not included in the attached document but referred to in the response and available in the “Trusts” section of this Knowhow Archive are:
- SPL submission dated 22 October 1991 on inheritance tax and capital gains tax issues relevant to ESOPs;
- Letter from Capital Taxes Office dated 4 May 1993 responding to 1991 SPL paper on ESOPs; and
- Minutes of meeting with Capital Taxes Office, Inland Revenue on 11 October 1994.