2 articles tagged with Ebt.
EBTs and disguised remuneration schemes face HMRC's ongoing task force. Part 7A ITEPA 2003, the loan charge, settlements, employer NI on contributions, and legitimate EBT uses explained.
The loan charge applies to outstanding disguised remuneration loans as at 5 April 2019. Learn what qualifies, HMRC settlement terms, how to declare on Self Assessment and your options in 2026.