SPL submission to HMRC and HM Treasury regarding draft legislation on trusts for Finance Bill 2014

SPL submission from February 2014 regarding the draft legislation on tax incentives for employee ownership trusts for the Finance Bill 2014 published by HMRC and HM Treasury on 10 December 2013.

The draft legislation to which SPL’s comments relate is attached to the end of the submission.

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Keywords: CGT, CGT reliefs, EBT, Income tax, Inheritance tax
Categories: Document archive, Tax and trust law issues, Trusts