Letter from Capital Taxes Office dated 4 May 1993 responding to 1991 SPL paper on ESOPs

Letter dated 4 May 1993 from Mr Perfect at the Inland Revenue Capital Taxes Office responding to the SPL paper dated 22 October 1991 on inheritance tax and capital gains tax issues arising in connection with employee benefit trusts (employee share ownership plans).

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Keywords: CGT, EBT, Inheritance tax
Categories: Document archive, Trusts