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16 January 2012
HM Revenue & Customs announced in its December 2011 HMRC Trusts & Estates publication a new form (IHT 70) to claim IHT relief on contributions to an EBT. HMRC has published its updated views on IHT issues associated with EBTs in its Revenue & Customs Brief 18/11. HMRC's view is that usually a contribution by a close company will be a transfer of value and therefore relief from IHT may need to be claimed. However, our experience is different. Many EBTs and, in particular, those established for the purpose of achieving employee control structures in a bona fide trading operation are drafted so that there is no need to claim relief; an exemption will apply. The new form is irrelevant in these cases.
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