Matrust Evaridzi veVashandi: Maonero Akazara

Iyo HMRC Open Consultation pane Mutero weVashandi Ownership Trust uye Employee Benefit Trusts ichangovhara sepa25 Gunyana 2023 uye inosanganisira chikamu chakatsaurirwa kuongororwa kweTrustee Tax Residency - kunyanya kushandiswa kweVasiri Vagari Vatariri veVashandi Ownership Trusts (EOTs).

Nepo kusingaratidzike kunge kune humbowo hwekushungurudzwa kwakapararira kwemaEOTs ekumahombekombe, HMRC inonzwa kuti kuchine chiyero chekuronga kweEOT yekunze kwemahombekombe kuenda kunze kwezvinangwa zveParamende uye chinangwa chekukurudzira kunowanikwa kune EOTs. Naizvozvo, kumwe kunatsa kwemitemo kunogona kunge kuri kuitira kunzvenga mukana wekutiza zvikwereti zveMutero weUK zvingave zvichikonzerwa nekutengesa kunotevera kune vechitatu.

Tichiri takamirira nemoyo wese mhedzisiro yeOpen Consultation, takafunga kuti ungave mukana wakanaka wekutarisa zvakare izvo zvekutanga zveEOTs, zvazvakanakira uye nekusimbisa kukosha kweiyo Isle of Man Trustee ine rezinesi uye yakadzorwa inogona kuwedzera pakuronga kwechokwadi kweEOT.

Muchinyorwa chino tinobata misoro inotevera:

1. Chii chinonzi Employee Ownership Trust?
2. Ndezvipi Zvakanakira zveVashandi Ownership Trust?
3. Sei uchishandisa Isle of Man Trustee kune yako Yevashandi Ownership Trust?
4. Dixcart Inogona Sei Kubatsira NeVashandi Ownership Trust Kuronga?

1. Chii chinonzi Employee Ownership Trust?

Kuvaka pamusoro pe Nuttall Review's mazano, ivo Finance Act 2014, yakadzikwa neUK's Clegg-Cameron Coalition, yakagadzirirwa kukurudzira mhando yemuridzi wevashandi. Chinangwa chayo chikuru chaive chekusimudzira hupfumi hwakasimba, hwakasiyana, uye nekudaro, hwakasimba. A manzwiro akatsigirwa neMutungamiriri uye Chancellor aripo, Rishi Sunak naJeremey Hunt., avo pari zvino vari kufunga mabhindauko ekukurudzira kuva nevashandi muUK kuti hupfumi hwenyika husimukire.

Pfungwa iyi haina kungofanana neUK uye mhando dzemakambani dzakafanana dziripo pasi rese, kunyangwe panogona kunge pasina mitero inofananidzwa. Somuenzaniso, the Chirongwa cheUnited States' Employee Stock Ownership Plan (ESOP), France's Société coopérative de production (SCOP), Zvirongwa zveVashandi vekuAustralia (ESS) uye chero nhamba yevamwe vashandi vanoshandira pamwe kana kugovera mamodheru ekutenga.

EOT ndiyo imwe nzira yekufambisa muenzaniso wemuridzi wevashandi. EOTs imhando yakarambidzwa yeEBT inogadziriswa neVavambi veKambani kana varidzi venguva uye inosanganisira kuendesa muridzi webhizinesi muTrust kuitira kubatsira kwenguva refu kweVashandi Vanokodzera.

Hurumende yeUK yakakurudzira kuendesa bhizinesi kune vashandi vayo nekusabvisa mutero. Pasi peEOT, vagovani vazhinji vanogona kutengesa zvinopfuura makumi mashanu muzana emari yekugovera kuTrust, vachiwana mari isingabhadharwe mutero. Mari yakabvumiranwa yekutengeswa inobva pakuenzanisa kwebhizimisi kunoitwa nenyanzvi yakazvimirira. Pasina mutengi wechitatu, mari iyi inofanirwa kuratidza izvo bhizinesi rinogona kubhadhara panguva inogamuchirwa.

Varidzi vazhinji vanosarudza yakazara 100% kutengeswa, nepo vamwe vachichengeta vashoma mukambani nekuda kwezvikonzero zvakasiyana- kuve nechokwadi chenhaka, mari inoenderera, kupfuudza capital kune vadikani sechikamu cheNzvimbo yavo kana kuita kuti kutengesa kudhure. zvebhizimisi. Zvakakosha kunzwisisa kuti chero ipi zvayo inotevera kuraswa kwezvikamu zvakachengetwa kuEOT hazvizobatsiri kuregererwa kwemitero. Kana chikamu chevashoma chikachengetwa, gadziriro inofanira kuitwa kudzivirira zvido zvevagovani kubva kuzviitiko, senge dilution.

Muchidimbu, iyo EOT inoshanda seTrust, inosanganisira Settlor, Vatariri, uye Vanobatsirwa. Unogona dzidza zvakawanda nezve izvo zvekutanga zveTrust pano.

Bato kuTrust	tsananguro
Settlor	Vanhu (s) vanorasa Kudzora Kufarira kwavo muKambani (kureva kuti inopfuura 50% yekodzero dzekuvhota nekuenzanisa).
Trustees	Inogona kutorwa mukati kubva kuVatungamiri nevashandi veKambani, kana kunze nekuita vakazvimiririra Professional Matirasti. Mamwe maEOT anogona kudaidza musanganiswa.
Mabatsiri	zvose Vanokodzera Vashandi vekambani. Iri ishoko rinotsanangurwa mukati meMutemo semushandi kana mubati wehofisi yeKambani Yekutengesa kana kambani huru yeBoka rekutengesa. Pane zvinodiwa kuenzana zvakasimba.

Iyo EOT inofambisa husiridzi husina kunanga hwezvikamu zveKambani. Nepo maTrasti varidzi vemigove zviri pamutemo, vashandi vanokodzera vanobata zita rakaenzana, zvichiita kuti vabatsirwe kubva mugovero, purofiti, uye kodzero dzekuvhota pasina kutonga kwekugovana. Izvi zvinopa mabhenefiti sekureruka kwekutonga uye kuwedzera kugadzikana.

Kuronga kweEOT kunoitwa nekuda kwezvikonzero zvakawanda uye mamiriro nezvinangwa zvinowanzoona kana EOT iri mhinduro yakakodzera. Madhiraivha akajairwa anosanganisira apo varidzi vepachivande, vangave mabhizinesi kana bhizinesi remhuri, vari kufunga kuronga kutsivana, kutsigira zvirongwa zvekukura kana pakutanga bhizinesi idzva. Nekudaro, maEOTs haafanire kutariswa sezvishandiso zvekuronga mutero. Kusimwa kwavo kunofanirwa kubatsira zvechokwadi kubudirira kuri kuitika kwebhizinesi nevashandi varo. Mabhenefiti akazara anoongororwa muchikamu chinotevera.

2. Ndezvipi Zvakanakira zveVashandi Ownership Trust?

Zvichitungamirirwa neHurumende yeUK uye zvichisimudzirwa nemasangano akaita seVashandi Ownership Association, muridzi wevashandi ndiyo inotungamira muUK yemuridzi weSME. Muna 2022, pakanga paine kuwedzera kwe37%, nehafu yemabhizimusi akadaro achichinja kubva 2021. Kubva pagumi nenomwe chete muna 17, nhamba yeEOTs yave kutopfuura chiuru uye inosanganisira mafemu ane mukurumbira akaita seARUP Group Limited, Adventure Forest Group Limited (Enda. Ape), uye zvine mukurumbira, iyo John Lewis Partnership PLC.

Pane mabhenefiti mazhinji emuridzi wevashandi anofambiswa neEOTs, asi kuve nyore ndakapatsanura iwo akatanhamara muzvikamu zvitatu zvikuru.

i) Mabhenefiti eBhizinesi

Kurudziro yeHurumende yeUK yekuve muridzi wevashandi kunobva pakutenda kukuru musimba rayo rekusimudzira hupfumi hwakasimba. Izvi zvakavakirwa mukutaura kweNuttall Ongororo yekuti kukurudzira vashandi kunotungamira mukukwidziridzwa kwekuita kwekutengesa. Zvibereko zvakakosha zvinosanganisira:

• Lower Absenteeism
• Vashandi Vanofara uye Kuwedzera Kwevashandi Kugara zvakanaka
• Lower Staff Turnover
• Kukurumidza Kukura Kwebasa
• Kuwedzera Chigadzirwa

Iyo EOT modhi inomhanyisa kubata kwevashandi, kazhinji kushandura mukuwedzera purofiti uye kuderedzwa mari munzvimbo dzakaita sekutora vanhu. Inovandudzawo kusimba kweKambani, yakashongedzerwa zvirinani kubata mamiriro emusika akaoma nekuti vashandi parizvino vane chikamu chakananga mumhedzisiro, kana 'pfungwa dzemuridzi'.

Kutengesera vashandi kuburikidza neEOT zvinoreva kuti bhizinesi riripo tsika, tsika, uye nzira yekushanda inogona kuchengetedzwa. Kusiyana neizvi, wechitatu-bato rekunze anogona kutsvaga kubatanidza kana kushandura bhizinesi kuti rienderane nemaitiro avo kana tsika yekambani - pamwe kunyange kuisa vashandi varipo panjodzi yekurovedza muviri mukugadzirisa kana kutaurirana patsva. Kuenderera mberi uku kunonyanya kukosha kune maSME uko varidzi vekutanga vakaita mabasa akakosha mukutonga kwekambani, zano, uye nzira yese kubva pakuvambwa. Kupfuurirazve, maSME mazhinji haana hurongwa hwakakwana hwekutevera; Kuronga kweEOT kunowanzo shanda sechisungo chakakodzera chekuita kuronga kwekutevedzana, kugadzirira chizvarwa chinotevera cheutungamiri pamabasa avo.

Chimiro chebespoke chekutengeswa kweEOT chinopa kuchinjika kukuru, kubva pakusarudza mari kusvika kunguva yekupihwa. Kazhinji, mutengo wekutengesa unopararira kwemakore akati wandei uye unobhadharwa kubva mupurofiti yebhizinesi. Zvichienderana nemamiriro ezvinhu, izvi zvinogonawo kubvumira Kambani kuti igadzirire nenzira inoenderana zviri nani nezvido zvenguva refu zvebhizimisi nevashandi varo semuenzaniso kukurumidza nzira yekugovera purofiti nekudzikamisa mwero wemari yechikwereti inodiwa.

Muchidimbu, EOT, pasi pemamiriro akakodzera, izano rakasimba rekuona kuti bhizinesi rinogara richibudirira uye kugadzikana.

ii) Benefits kune Varidzi

Varidzi vari kubuda vane zvinokurudzira zvinokurudzira kutengesa kuEOT, kunyanya mukana wekusunungurwa kweCapital Gains Tax pakuraswa kwezvikamu zvavo.

Kuchengetedzwa uku kwe20% kunonyanya kumanikidza pamberi peBusiness Asset Disposal Relief yakaderedzwa (yaimbonzi Entrepreneurs' Relief). Iyo cumulative limit yehupenyu hwese mvumo yadonha kubva £ 10m kune £ 1 miriyoni yezvinokodzera kuwana inoyerera kubva mukuraswa musi wa11 Kurume 2020 kana mushure..

Iyo yemukati yekutengesa maitiro kuburikidza neEOT inopa akawanda mabhenefiti anoshanda:

• Hapana chikonzero chekutsvaga mutengi wekunze.
• Mutengo wekutengesa unoenderana nekukosheswa kwemusika wakazvimirira, kudzivirira nhaurirano dzebato rechitatu.
• Pre-yakatemerwa Kutengesa uye Kutenga Chibvumirano chinopa mukana wekugadzirisa mazwi.
• Kubatanidza vashandi mukuchinja kwekuchinja, kunyanya nhengo dzeBhodi dzinopinda, kunovimbisa kupihwa kusina musono.
• Kushandura kuenda kuEOT kunobvuma zvipo zvevashandi uye kuchengetedza nhaka yemuridzi.

Iyi nzira inopa muridzi ari kubuda kujeka uye chokwadi pazvinhu izvo zvisingawanzo kudzora mukutengesa kwechinyakare kutengeserana, sematemu ekutengeserana, mutengo wekutengesa, uye zuva rekubuda nezvimwe.

Kurongeka kwemari yekutengeswa kweEOT inogonawo kuve yakagadziridzwa zvakanyanya. Sarudzo dzinosanganisira mari yemutengesi, mari yechikwereti chekunze, vanoisa mari, kana kushandisa mihoro yekambani; nzira yakasanganiswa yakajairika kukwenenzvera mhedzisiro kune vese. Nekudaro, iyo nzira yekubhadhara mari inoda kunyatsotariswa uye inofanirwa kurairwa.

Mumamiriro ezvinhu akakodzera, kutengeswa kweEOT kunopa varidzi nzira yekubuda nayo, ichipa humwe hutongi pamusoro pekutengesa, ukuwo uchisimbisa nhaka inogara.

iii) Mabhenefiti kuVashandi

Vese Vanokodzera Vashandi vanobatsirwa kubva kumakambani emakambani akabatwa muzita ravo kuburikidza neEOT. Saka nekudaro, mabhizinesi ane EOT anopa zvese zvemari uye zvisiri zvemari zvakanaka kune vashandi vavo.

Kutanga uye zvakanyanya, pasi pe Finance Act 2014, vashandi vanogona kuwana bhonasi isina mutero inosvika £3,600 pagore. Mamiriro ebhonasi iyi, sekutsanangurwa kwazvino mu s312B yemutero weIncome (Earnings and Pensions) Act 2003, zvinosanganisira:

• Kupinda Zvinodiwa: Vashandi vese, kusanganisira vari mhiri kwemakungwa, uye mune chero kambani iri mukati meboka rechimiro, vanofanirwa kuve vakakodzera kuwana chero inokodzera bhonasi mubairo panguva iyo mubairo wakatarwa.
• Kuenzana Zvinodiwa: Vashandi vanofanira kutora chikamu maererano nemitemo yakafanana. Zvinosiyana zvakaita semuhoro, kureba kwesevhisi, uye maawa anoshandiswa zvinogona kuona bhonasi inokodzera. Chinodiwa chekuenzana chinotyorwa kana chirongwa chacho chose kana kunyanya chichibatsira vatungamiriri kana vanotambira zvakanyanya.
• Office Holder Chinodiwa: Mukati mekambani imwe neimwe kubhadhara hakuzokodzeri kana vatungamiriri kana vane mahofisi uye vamwe vashandi vane chekuita navo vakapfuura 2/5 yevashandi vese.

HMRC's Open Consultation inofunga nyaya dzinokosha maererano neIncome Tax-yemahara bhonasi. Zvinonyanya kukosha, Employee Ownership Association inotaura kuti nekuda kwekukwira kwemitengo, kukosha kwechokwadi kwebhonasi iyi isina mutero yakaderera kubva 2014. Vanoratidza kuti ikozvino yakakodzera muganhu inofanira kuva £ 4,600 +.

Kupfuura bhonasi, Vashandi Vanokodzera vane izwi mubhizinesi uye vanogona kubatsirwa kubva mune ramangwana-kugovaniswa kana zvisungo zvekubhadhara zveEOT zvazadzikiswa. Uku kurudziro yemari yenguva refu inoreva kuti vashandi vanogona kubatsirwa kubva mukukura kwebhizinesi, zvichifambiswa nekuvandudzwa mukuwedzera kwavo kubatikana uye kuzvipira, zvichizotungamira mukuita kwekutengesa kukuru.

Nepo EOT ichibatsira vese Vanokodzera Vashandi, izvo zvakaomesesa zvinodikanwa hazvidzivisi bhizinesi kuita mamwe matanho. Semuenzaniso, gadziriro inogona kuitwa yekuti vashandi vakakosha vatenge zvakananga migove yekambani kunze kweTrust. Izvi zvinopa nzira yakasarudzika yekuzivikanwa, kubatsira kuchengetedza tarenda.

Zvakakosha kuti vashandi vanyatsoziva nezveEOT uye chimiro chekukurudzira. Bhizinesi rinofanirwa kutora nzira yekuenda kudzidzo, iyo inogona kusanganisira kutaurirana nguva dzose kubva kuTrasti uye manejimendi maererano nenguva uye mabhenefiti.

Bhizinesi rinogona kusarudza kumisa Dare reVashandi kuti rifambise kutaurirana kwakanaka pakati pevashandi neTrasti. Kanzuru yeVashandi inomiririra zvido zveVashandi Vanokodzera, ichivapa izwi uye nzira yekuziviswa nezve uye kufurira zviitiko zveEOT. Kodzero dzakananga nemasimba zvinogona kuchengeterwa Kanzuru mukati memagwaro ebumbiro reEOT. Semuenzaniso, simba rekurambidza zvimwe zviito, kubvumidza dzimwe sarudzo kana kuve nekodzero yekubvunzurudzwa pane zvimwe zvinhu. Neimwe nzira, basa reKanzuru rinogona kunge riri rekuraira mune zvakasikwa.

Pakupedzisira, kutengesa kwekutengesa kune mapato ekunze kunogona kuzara nekusagadzikana. Sezvineiwo, shanduko kuenda kuEOT yakatwasanuka sezvo vashandi vari vatengi, uye vanotova nekunzwisisa kwakadzama kwemashandiro ekambani, tsika, uye chiono, kuve nechokwadi chekuenderera kwebhizinesi uye netarisiro kukura kwakadzikama.

Mumamiriro akakodzera, kuchinjika kuenda kuEOT kunopa mabhenefiti kwete kune bhizinesi uye muridzi ari kubuda, asiwo kune vese Vanokodzera Vashandi. Ichi chimiro chinogona kugadzirisa kuchengetedza tarenda uye matambudziko ane chekuita nekukwira kwemitengo, kusimudzira hupfumi hwakasimba uye nzanga yakaenzana.

3. Sei uchishandisa Isle of Man Trustee kune yako Yevashandi Ownership Trust?

MaTrasti akagadzwa kuti atungamirire EOT achabata Zita reMutemo kuEOT Shares uye nechikwereti kune Vanobatsirwa musanganiswa weTrustee Duties uye Fiduciary Duties. Aya mabasa emutemo anogona kunetsa uye kutakura mwero wemhosva. Kunyanya akakodzera mabasa anofanirwa kutariswa, anosanganisira:

• Kuchengeta uye kuita mukufarira kweVabatsiri
• Chinodiwa kuti tidzivise kupesana kwechido
• Kushandisa hanya zvine mufungo nounyanzvi
• Kunzwisisa uye kuita zvisungo zvavo zvinoenderana nemitemo yeTrust
• Kuita zvakanaka uye nekusarerekera pachinzvimbo chavo seTrasti

Kunyange zvakajairika kuti Vatariri veEOT vave vanhu kana kuti Professional Professional Trustee, mamwe mabhizinesi anosarudza SPV kuti ishande sePrivate Trust Company (PTC). Kana nzira iyi yasarudzwa, Vatariri vanova Vatungamiriri vePTC. Nepo chimiro chePTC chichipa Chikwereti chakaganhurirwa, kuchengetedza zvinhu zveVatungamiriri veTrasti kubva kumatare emutemo akanangana nePTC, hazvipi nhovo yakakwana. Semuenzaniso, muzviitiko zvemhosva, kukundikana kweFiduciary Duties kana Gross Negligence etc. Vatariri vanogona kutarisana nemunhu, kana kunyange akabatanidzwa uye akawanda, mutoro.

Kuita seTrasti ibasa rakakura rinogona kuoma uye rinofanirwa kunzwisiswa zvizere usati wagadzwa. Kusarudza maTrustees akakodzera eEOT kwakakosha nekuda kwekugona kwenguva refu kwekugadzwa. Kazhinji, vavhoti vanogona kuiswa muchikamu cheLay Trustees uye Professional Trustees. Unogona verenga zvakawanda pamusoro pekusiyana kwakasiyana pakati peLay uye Professional Trustees pano.

Isa Sarudzo dzeTrustee dzeVashandi Ownership Trusts:

Vashandi veTrasti vanogona kutariswa sezvo vakaiswa zvakanaka kutungamira nzwisiso mukushanda kwezuva nezuva nematambudziko ebhizinesi, kuvharira kutaurirana pakati pevashandi neTrust. Kupfuurirazve, kugadzwa uku kunogona kupa mukana wekuvandudza tarenda kuita chikamu chechirongwa chakakura chekutevera. Naizvozvo, Mushandi weTrasti anogona kuwedzera kukosha mukuita sarudzo uye anogona kusimudzira tsika yakabatana neEOT, achivagadzirira mabasa emangwana.

Mabhizinesi anowanzo fungawo kugadza Board-level MaTrasti. Kunyanya, Vasiri-Vatungamiriri Vatungamiriri vanogona kupa maonero akaenzanirana papfungwa dzekambani, vachipa Bhodhi rinomiririrwa neTrust uye kuita nekuwedzera kuzvimiririra.

Varidzi vari kubuda vanogonawo kuda kutora zvinzvimbo zveTrasti kana kugadza shamwari dzepedyo, vachitarisira kuchengetedzwa kwesimba pamusoro pebhizinesi. Kunyange izvi zvichitanga kuita sezvine musoro, kunyanya kune Vavakidzi vane hanya zvakanyanya nekambani yavo trajectory, inotakura misungo. Kutonga kunoramba kuripo uye pesvedzero kumuridzi ari kubuda zvinogona kukanganisa shanduko yebhizinesi uye nekuramba mabhenefiti echokwadi ekuchinja kuenda kune yevashandi modhi.

The HMRC Open Consultation yakafunga nezvekubuda kwevaridzi uye inokurudzira kuganhurira kutora chikamu kwevaimbove varidzi nevasonganiri vavo vepedyo kuita basa revanhu vashoma. Chero kutyorwa kweizvi mushure mekuraswa kungave chiitiko chekusakodzera, zvichitungamira kune pakarepo CGT Mutero kubhadhariswa kune matirastii, kana aimbove muridzi kana mukati megore rekutanga rinotevera kuraswa.

Zvisinei, kugadzwa kwe ani Lay Trustee haina matambudziko:

• Vimba Nyanzvi: Vatariri veLay vanogona kunge vasina ruzivo rwekutanga mukutonga kweTrust, mabasa ekuvimbika, kana kutungamira kwekambani kunoda kudzidziswa uye kuenderera mberi kweCPD zvisungo. Izvi zvinogona kureva kudzika kwekudzidza, izvo zvinogona kutungamirira kune zvikanganiso kana kusashanda.
• Kurwisana kweShoko+ Semuyenzaniso, muridzi ari kubuda anogona kunge aine zvido zvake zvemari kana zvimwe zvirongwa zvinogona kupesana nezvinofarirwa neVashandi Vanokodzera kana budiriro yenguva refu yebhizinesi. Uyezve, nepo NED ichizvimiririra zvakanyanya, ivo vachiri kushandiswa nekambani uye vari pedyo zvakanyanya kupfuura zvingamboita bato rekunze.
• Administrative Mutoro+
• Chinangwa uye Kuzvimirira: Kubatana kwakadzika midzi nebhizinesi munondo unocheka kaviri. Inogona kubatsira mukunzwisisa nuances asi inogonawo kukanganisa kuita sarudzo dzisina tsarukano. Kupfuurirazve, kana varidzi vari kubuda kana Nhengo dzeBhodi dzinoshanda pamwe chete nevashandi veTrasti, zvakakosha kubvuma kuti mapato aya anogona kutungamira nharo dzakakosha nekuita sarudzo, nekuda kwesimba rehunhu uye ruzivo. Kupfuurirazve, Vatariri veEOT vachangotarisana nekumanikidzwa kubva kunhengo dzebhizinesi, izvo zvinogona kuita kuti zviome kuchengetedza kusarerekera kana kuita sarudzo dzisingafarirwe asi dzinodiwa.
• Kutevedzwa kweMutemo uye Kudzora: Hutongi hwekuvimba kazhinji hunosanganisira mabasa akaomarara emutemo uye ekutonga. Vasina ruzivo rweLay Trustees vanogona kunge vasina kujairana nenzvimbo idzi, zvichizotungamira mukusateedzera kana nyaya dzemutemo.

Professional Trustee Sarudzo yeVashandi Ownership Trusts:

Kusarudza Nyanzvi yeTrasti yeEOT yako inogadzirisa zvakasiyana siyana zvine chekuita nekuvimba manejimendi uye kuderedza njodzi. Sarudzo iyi inochengetedza EOT kubva pakutadza kutonga uye kusatevedzera zviri pamutemo nekushandisa wechitatu-bato nyanzvi uyo anotarisisa zvakanyanya kutendeseka kutonga.

Nyanzvi yeTrasti, kuve yakazvimirira zvachose, inovimbisa kusarerekera uye kusarerekera kwekuita sarudzo, iyo yakakosha mukuchengetedza zvido zvevanobatsirwa neEOT uye kuve nechokwadi chekutonga kwakasimba. Ivo vanoita basa rakakosha mukuyananisa kusawirirana, vachisimudzira ruzivo rwavo rwakakura, uye nekupa hutsva, hwekunze maonero ekuronga zvine hungwaru.

Vakashongedzerwa neakasarudzika masisitimu uye nzira dzekuita manejimendi eEOT, vanoisa tarisiro isina kupatsanurwa kukutonga kwekuvimba, vachiona kuti hapana kupokana nemamwe mabasa uye mabasa. Zvinonyanya kukosha, kusiyana neLay Trustees, Professional Trustee inogona kuunza hukama hunoenderera uye hwakagadzikana neEOT nekusingaperi, kunyanya kana Trust Services Provider ine mutengo wakaderera wevashandi inosarudzwa, ichikurudzira kuwirirana, kwenguva refu yebhizinesi kubatana.

Isle of Man Professional Trustees eVashandi Ownership Trusts

Sepanguva yekunyora, hapana mibairo yeIHT inomuka pakuendesa migove yemuridzi ari kubuda kuenda kuEOT uye EOT zvakare inosunungurwa kubva kuIHT Relevant Property Regime. Naizvozvo, kunyangwe kune ari kubuda muridzi, kambani nevashandi vari UK Tax Resident Domiciliaries, parizvino hapana chinodzivirira kushandiswa kweVasiri Vagari Vatariri. Muchokwadi, panogona kuve nekugombedzera kusiri kweMutero zvikonzero zvekusarudza Vasiri-Resident Professional Trustees, seaya ari muIsle of Man. Nekudaro, zvakakosha kubvuma kuti imwe neimwe nyaya inoda kutariswa pane yayo yega - sekune zvinhu zvese zvine chekuita neTrust, saizi imwe haikwane ese.

Isle of Man Trustees, senge Dixcart, vanofanirwa kuve nerezinesi pasi peFinancial Services Act 2008 uye iyo Yakagadziriswa Mabasa Order 2011, kuve nechokwadi chekutarisa kunoenderana kwekutonga ne Isle of Man Financial Services Authority. Uku kutarisisa kunovimbisa vatengi kuti matirastii aya anoomerera kune zvakanakisa maitiro muzvisungo zvavo zveEOT.

Uyezve, Isle of Man inozivikanwa pasi rose seyemuenzaniso wezvemari wepasirese hub, ichizvikudza yakagadzikana yezvematongerwo enyika, ehupfumi, uye inotonga mamiriro. Nemidzi yakadzika muTrust uye Corporate kuronga, chikamu chezvemari chechitsuwa chinogarwa nenyanzvi dzine ruzivo.

Isle of Man neUK zvakapatsanurwa neIrish Sea, zvichireva kuti Isle of Man Professional Trustees vakazvimiririra zvechokwadi kubva kune EOT-inopihwa UK bhizinesi. Nekudaro, kuswedera kwayo uye zvekufambisa zvinongedzo zvinoreva kuti maTrasti anogona kukurumidza kuenda kumisangano yakakosha yeUK, ichipa musanganiswa wakanakira kuzvimiririra uye kuwanikwa.

4. Dixcart Ingabatsira Sei NeKuronga Kwekuvimba Kwevashandi?

Dixcart Isle of Man yanga ichibatsira nemabhizinesi anotungamirwa nevaridzi, gadziriro dzakaoma dzeTrust uye dzakaomesesa dzevashandi vanogovana zvimiro kweanopfuura makore makumi matatu - saka, isu takaiswa zvakanaka kwazvo kubatsira neVashandi Ownership Trusts.

Nekusimudzira hunyanzvi hwaDixcart uye masevhisi akatarisana nemhando yepamusoro, tinogona kuunza chivharo chinoshanda pakati pebhizinesi nevaridzi varo, tichipa cheki uye zviyero pabhizinesi, vimbiso yekupokana nekupokana kwechido uye kuti kodzero uye kufarira kwevanowana zvinogara kuri kwekutanga. .

Pinda Mukati

Kana iwe uchida kukurukura kuti maProfessional Trustee masevhisi anogona sei kuwedzera yako Employee Ownership Trust kuronga, ndapota inzwa wakasununguka kubata naPaul Harvey paDixcart: advice.iom@dixcart.com

Dixcart Management (IOM) Yakatemerwa marezinesi neIsle of Man Financial Services Authority.

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