It is not uncommon for companies to use employee trusts, commonly referred to as employee benefit trusts or EBTs, in their employee share schemes.

The term ‘EBT’ has acquired a rather unfortunate association with aggressive and unsuccessful tax planning following the introduction of the disguised remuneration legislation in 2011 and the unwinding of the litigation involving Rangers Football Club. Because of this murky association, many advisers, including the author, are increasingly looking to other ways to describe employee trusts used in conjunction with employee share schemes, but for the purposes of the present work, the term EBT has largely been used.

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