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To ask Mr Chancellor of the Exchequer, whether he has conducted a review of regulations relating to employee benefit trusts as a result of the case of the Roadchef Employees Benefit Trust.
To ask Mr Chancellor of the Exchequer, whether he has conducted a review of regulations relating to employee benefit trusts as a result of the case of the Roadchef Employees Benefit Trust.
HM Revenue and Customs (HMRC) periodically reviews the taxation affairs of Employee Benefit Trusts (EBTs). Where reviews have identified wider taxation implications, HMRC has taken appropriate action. For example, the use of EBTs as avoidance vehicles resulted in legislation being introduced to address disguised remuneration. HMRC has identified no further EBT issues with wider taxation implications and no formal review of regulations relating to EBTs is planned.