Ma Trust Ownership a Ogwira Ntchito: Chidule
Nkhaniyi ikufotokoza mwachidule ubwino wa Employee Ownership Trust (“EOT”), ndi chifukwa chake kugwiritsa ntchito Isle of Man Trustee kungakhale kopindulitsa.
Tili ndi Nkhani yatsatanetsatane pamutuwu, ngati mukufuna zina zowonjezera: Ma Trust Ownership a Ogwira Ntchito: Chiyambi.
HMRC Open Consultation
Kukambitsirana kulikonse kokhudzana ndi ma EOT ndi Non-Resident Trustees kuyenera kuyamba ndikunena za HMRC Open Consultation pamutuwu, yomwe idatsekedwa pa 25 September 2023. ogula gulu lachitatu. Ngakhale palibe umboni wa kuzunza kwa EOT kunyanja, HMRC ikuwona kuti kukonzanso kwina kwa malamulowa ndikofunikira.
Ngakhale tikuyembekezera mwachidwi zotsatira za Open Consultation, tidaganiza kuti ungakhale mwayi wabwino kuwonanso zoyambira za EOTs, zabwino zake ndikugogomezera mtengo womwe Wodalirika wa Isle of Man yemwe ali ndi ziphaso moyenera komanso woyendetsedwa bwino atha kuwonjezera pakukonza kowona kwa EOT.
1. Kodi Employee Ownership Trust ndi Chiyani Ndipo Chifukwa Chiyani Muzigwiritsa Ntchito Imodzi?
EOT ndi njira yothandizira chitsanzo cha umwini wa ogwira ntchito ndipo imaphatikizapo kusamutsa umwini wa bizinesi kukhala Trust kuti apindule kwa nthawi yaitali kwa Onse Oyenerera Ogwira Ntchito.
Boma la UK lalimbikitsa kusamutsa bizinesi kwa antchito ake kudzera mu EOT yopanda msonkho kwa eni ake omwe atuluka. Pansi pa EOT, eni ake ambiri amatha kugulitsa zochulukirapo kuposa 50% ya share capital ku Trust, ndikulandila ndalama zosalipira msonkho.
Mikhalidwe ndi zolinga za eni ake omwe atuluka komanso bizinesi zimatsimikizira ngati EOT ndi yankho loyenera. Madalaivala wamba akukonzekera kwa EOT akuphatikizapo; kumene eni eni ake akuganizira zokonzekera zotsatizana, kuthandizira ndondomeko za kukula ndi / kapena poyambitsa bizinesi yatsopano.
Ma EOT sayenera kuwonedwa ngati zida zokonzera misonkho. Kukhazikitsidwa kwawo kuyenera kupindulitsadi kupambana kwabizinesi ndi antchito ake. Zopindulitsa zonse zikufufuzidwa mu gawo lotsatira.
2. Kodi Ubwino wa Employee Ownership Trust Ndi Chiyani?
Zopindulitsa kwambiri zimagawidwa m'magulu atatu akuluakulu, monga momwe tafotokozera pansipa;
i) Ubwino pa Bizinesi
Kafukufuku ndi zochitika zenizeni zapadziko lonse lapansi zawonetsa kuti umwini wa ogwira ntchito kumabweretsa kupititsa patsogolo ntchito zamalonda.
Zotsatira zazikulu zabizinesi ndi izi:
- Kusapezeka kwa M'munsi
- Ogwira Ntchito Achimwemwe & Kuwonjezeka kwa Ubwino Wantchito
- Lower Staff Turnover motero kuchepetsa ndalama m'madera monga kulemba anthu ntchito
- Kukula Mofulumira kwa Ntchito
- Kuchuluka Kwambiri
- Okonzeka bwino kuthana ndi zovuta za msika popeza ogwira ntchito ali ndi 'malingaliro a eni'
- Palibe kulandidwa kwa gulu lachitatu, chifukwa chake chikhalidwe chomwe chilipo, zikhalidwe, ndi magwiridwe antchito zimasungidwa
- Zimagwira ntchito ngati chothandizira pakukonza zotsatizana
ii) Phindu kwa eni ake
Eni ake omwe akutuluka ali ndi zolimbikitsa zokakamiza kuti agulitse ku EOT, makamaka kuthekera kwa msonkho wa Capital Gains Tax pakutaya magawo awo (kupulumutsa mpaka 20%).
Njira yogulitsa mkati, kudzera mu EOT, imaperekanso zabwino zambiri zothandiza:
- Palibe chifukwa chopezera wogula wakunja
- Mtengo wogulitsa umagwirizana ndi mtengo wodziyimira pawokha wamsika, kupewa kukambirana kwanthawi yayitali ndi gulu lachitatu
- Mgwirizano Wokonzedweratu Wogulitsa ndi Kugula umapereka mwayi wosintha mawu
- Kuphatikizira ogwira nawo ntchito pakusintha, makamaka Mamembala a Board omwe akubwera, zimatsimikizira kuperekedwa kopanda malire
- Kusamukira ku EOT kumavomereza zopereka za ogwira ntchito ndikusunga cholowa cha eni ake.
iii) Zopindulitsa kwa Ogwira Ntchito
Onse Ogwira Ntchito Oyenerera amapindula ndi magawo akampani, omwe amakhala m'dzina lawo, kudzera mu EOT. Mwakutero, mabizinesi omwe ali ndi EOT amapereka zabwino zonse zachuma komanso zopanda ndalama kwa antchito awo.
Ogwira ntchito atha kupeza bonasi yopanda msonkho mpaka £3,600 pachaka.
Kupitilira pa bonasi, Ogwira Ntchito Oyenerera ali ndi mawu mubizinesi ndipo akhoza kupindula ndi kugawana phindu m'tsogolomu pokhapokha ndalama za EOT zakwaniritsidwa. Kulimbikitsa zachuma kwanthawi yayitali kumatanthauza kuti ogwira ntchito atha kupindula ndi kukula kwa bizinesi, motsogozedwa ndi kuwongolera pakuchulukirachulukira kwawo komanso kudzipereka kwawo, zomwe zimapangitsa kuti mabizinesi azichita bwino.
3. Chifukwa Chiyani Mugwiritsire Ntchito Isle of Man Trustee pa Employee Ownership Trust yanu?
Njira ya Professional Trustee ya Ma Trustee Ownership Trust:
Kusankha Katswiri Wothandizira pa EOT yanu kumakhudzanso zovuta zosiyanasiyana zokhudzana ndi kasamalidwe ka chikhulupiliro ndi kuchepetsa chiopsezo; timaganizira za zabwino ndi zoyipa za Lay and Professional Trustees m'nkhaniyi.
Nkhani zokhuza kusankhidwa kwa Ma Lay Trustees zikuphatikizapo kusowa kwa ukadaulo wa Chikhulupiliro, mikangano yachiwongola dzanja, kulemedwa kwa kayendetsedwe ka misonkhano, kufunikira kokhala ndi cholinga komanso kudziyimira pawokha pakuchita ntchito zawo komanso kufunikira kokhalabe chidziwitso chazamalamulo ndi malamulo.
Kusankha Woyang'anira Katswiri kumachotsa misampha yonseyi ndikuteteza EOT kuti isayendetse bwino komanso kusatsata malamulo.
Isle of Man Professional Trustees for Employee Ownership Trusts
Monga nthawi yolemba, palibe zolipiritsa za Misonkho ya Cholowa (IHT) zomwe zimabuka, pakusamutsa magawo a eni ake omwe atuluka kupita ku EOT, ndipo EOT imamasulidwanso ku IHT Relevant Property Regime. Ngakhale komwe mwiniwake, kampani ndi antchito omwe akutuluka ndi UK Tax Resident Domiciliaries, palibe chomwe chingalepheretse kugwiritsa ntchito Osakhalitsa Othandizira. M'malo mwake, patha kukhala zifukwa zomveka zosakhoma msonkho posankha Non-Resident Professional Trustees, monga omwe ali ku Isle of Man. Komabe, ndikofunikira kuvomereza kuti mlandu uliwonse uyenera kuganiziridwa pazokha - monga momwe zilili ndi zinthu zonse zokhudzana ndi Trust, kukula kumodzi sikukwanira zonse.
Isle of Man Trustees, monga Dixcart, amafunikira kuti akhale ndi chilolezo pansi pa Financial Services Act 2008 ndi Ntchito Zoyendetsedwa 2011, kuwonetsetsa kuyang'aniridwa mosasinthika ndi a Isle of Man Financial Services Authority. Kuyang'anira uku kumatsimikizira makasitomala kuti matrastiwa amatsatira mosamalitsa machitidwe abwino pazantchito zawo za EOT. Poyerekeza, ma Trustees a UK Professional safuna License, ndipo ntchito zawo za Trustee sizimayendetsedwa.
The Isle of Man imadziwika padziko lonse lapansi ngati malo achitsanzo azachuma padziko lonse lapansi, omwe amadzitamandira pazandale, zachuma, komanso machitidwe okhazikika. Pokhala ndi mizu yozama pakukhazikika kwa Trust and Corporate, gawo lazachuma pachilumbachi lili ndi akatswiri odziwa ntchito zakale.
The Isle of Man ndi UK amasiyanitsidwa ndi Nyanja ya Ireland, kutanthauza kuti Isle of Man Professional Trustees ndiwodziyimira pawokha ku bizinesi yaku UK yomwe ili ndi EOT. Komabe, kuyandikira kwa The Isle of Man ndi maulalo amayendedwe amatanthauza kuti ma Trustees atha kupita kumisonkhano yofunika ku UK, ndikuphatikiza kudziyimira pawokha komanso kupezeka.
4. Kodi Dixcart Ingathandize Motani ndi Mapulani a Employee Ownership Trust?
Dixcart Isle of Man takhala tikuthandiza ndi mabizinesi omwe amayendetsedwa ndi eni ake, makonzedwe a Trust ovuta komanso njira zovuta za umwini wa ogwira nawo ntchito, kwa zaka zopitilira 30 - chifukwa chake, tili ndi mwayi wapadera wothandiza ndi Ma Employee Ownership Trusts.
Pogwiritsa ntchito ukadaulo wa Dixcart ndi ntchito zokhazikika, titha; perekani chitetezo chogwira ntchito pakati pa bizinesi ndi umwini wake, kupereka macheke ndi miyeso pabizinesi, chitsimikizo motsutsana ndi mikangano yachidwi ndikuwonetsetsa kuti ufulu ndi zokonda za omwe apindula nthawi zonse zimakhala zofunika kwambiri.
Lowani Mgwirizano
Ngati mukufuna kukambirana momwe ntchito zathu za Professional Trustee zingakulitsire mapulani anu a Employee Ownership Trust, chonde khalani omasuka kulumikizana ndi Paul Harvey ku Dixcart: malangizo.iom@dixcart.com
Ngati mukufuna kuwerenga zambiri pamutuwu, mwatsatanetsatane, ukupezeka apa: Ma Trust Ownership Trust: An Introduction.
Dixcart Management (IOM) Limited ili ndi Chilolezo ndi Isle of Man Financial Services Authority
