Amendments of


Capital gains tax relief, claim for

Capital gains tax relief, drafting deed to ensure relief

All-employee benefit requirement

Breach of controlling interest requirement, provisions for

Controlling interest requirement

Equality requirement (CGT)

Freezing eligible employees

Prohibition on amendment

Prohibition on creation of trusts

Prohibition on making loans

Restrictions on transfers to other trusts

Checks and balances

Company sale, restrictions on

Contents and terms

Creation of trust


Dividend waivers

Employees' council, requirement for

End of the trust period

Residual beneficiary

Trustees' power to end (to protect eligible employees)

Model documentation

Need for advice on

Need for detailed deed


Of amendment

To pay employees out of dividend income and withhold tax


Share incentive plans

Single corporate trustee, requirement for

Specimen, none available

Trustee directors, allowing

Directors and/or employees of C

Vendors of C


Appointment and removal

Articles of trustee company

Discretion and powers

Dispositive powers, restrictions on

Independent trustee service organisation

Protection and indemnities

Removal of members of trustee company

Required structure of