Matrust Evaridzi veVashandi: Pfupiso
Ichi Chinyorwa chinopfupikisa mabhenefiti angangove eVashandi Ownership Trust (“EOT”), uye nei kushandiswa kweIsle of Man Trustee kuchigona kubatsira.
Tine Chinyorwa chakanyanya kutsanangurwa pane iyi nyaya, kana iwe uchida rumwe ruzivo: Matrust eVashandi Varidzi: Nhanganyaya.
HMRC Open Consultation
Chero nhaurirano ine chekuita neEOTs neNon-Resident Trustees inofanira kutanga ichitaura nezveHMRC Open Consultation panyaya iyi, iyo yakavharwa musi wa25 Gunyana 2023. Mitemo yazvino inosiya mukana weasiri Mugari EOT kutiza chikwereti cheMutero weUK maererano nekutengesa kuenderere mberi. vatengi vechitatu. Nepo pasina humbowo hwekushungurudzwa kwakapararira kweEOT kumahombekombe, HMRC inonzwa kuti kumwe kunatswa kwemitemo iyi kunodiwa.
Kunyangwe isu takamirira nemoyo wese mhedzisiro yeOpen Consultation, takafunga kuti ungave mukana wakanaka wekutarisa zvakare izvo zvekutanga zveEOTs, zvazvakanakira uye nekusimbisa kukosha kwekuti Isle of Man Trustee ine rezinesi uye yakadzorwa inogona kuwedzera pakuronga kwechokwadi kweEOT.
1. Chii chinonzi Employee Ownership Trust uye Sei Uchishandisa Imwe?
EOT inzira yekufambisa muenzaniso wemuridzi wevashandi uye inosanganisira kuendesa muridzi webhizinesi muTrust kuitira kubatsira kwenguva refu kweVashandi Vanokodzera.
Hurumende yeUK yakakurudzira kuendesa bhizinesi kuvashandi vayo kuburikidza neEOT ine mutero unozivikanwa wemuridzi ari kubuda. Pasi peEOT, vagovani vazhinji vanogona kutengesa zvinopfuura makumi mashanu muzana emari yekugovera kuTrust, vachiwana mari isingabhadharwe mutero.
Mamiriro ezvinhu uye zvinangwa zvemuridzi ari kubuda uye bhizinesi rinowanzoona kana EOT iri mhinduro yakakodzera. Madhiraivha akajairika ekuronga EOT anosanganisira; uko varidzi vepachivande vari kufunga kuronga kutevedzana, kutsigira zvirongwa zvekukura uye / kana pakutanga chirongwa chitsva.
EOTs haifanirwe 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?
Mabhenefiti akatanhamara akakamurwa kuita mapoka makuru matatu, sezvakatsanangurwa pazasi;
i) Mabhenefiti eBhizinesi
Zvidzidzo uye zviitiko zvepasirese zvepasirese zvakaratidza kuti muridzi wevashandi anotungamira mukukwidziridzwa kwekutengesa.
Zvibereko zvakakosha zvebhizinesi zvinosanganisira:
- Lower Absenteeism
- Vashandi Vanofara uye Kuwedzera Kwevashandi Kugara zvakanaka
- Lower Staff Turnover uye nekudaro yakadzikisa mari munzvimbo dzakaita sekutora vanhu
- Kukurumidza Kukura Kwebasa
- Kuwedzera Chigadzirwa
- Kushongedzerwa zvirinani kubata mamiriro emusika akaoma sezvo vashandi vaine 'mifungo yemuridzi'
- Hapana yechitatu bato kutora, saka tsika iripo, tsika, uye mashandiro anochengetedzwa
- Inoshanda sechisikigo chinokonzeresa kuronga kutevedzana
ii) Benefits kune Varidzi
Varidzi vari kubuda vane zvinokurudzira zvinokurudzira kutengesa kuEOT, kunyanya mukana wekusunungurwa kweCapital Gains Tax pakuraswa kwemigove yavo (kuchengetwa kunosvika makumi maviri%).
Iyo yemukati yekutengesa maitiro, kuburikidza neEOT, inopawo 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.
iii) Mabhenefiti kuVashandi
Vose Vashandi Vanokodzera vanobatsirwa kubva kumakambani emakambani, akabatwa muzita ravo, kuburikidza neEOT. Saka nekudaro, mabhizinesi ane EOT anopa zvese zvemari uye zvisiri zvemari zvakanaka kune vashandi vavo.
Vashandi vanogona kuwana bhonasi isina mutero inosvika £3,600 pagore.
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 kukuru kwekutengesa.
3. Sei Uchishandisa Isle of Man Trustee kune yako Employee Ownership Trust?
Professional Trustee Sarudzo yeVashandi Ownership Trusts:
Kusarudza Nyanzvi yeTrasti yeEOT yako inogadzirisa zvakasiyana-siyana zvine chekuita nekutonga kwekuvimba uye kuderedza njodzi; isu tinofunga nezve zvakanakira uye zvakaipira zveLay uye Professional Trustees mune ino yakasarudzika chinyorwa.
Nyaya dzakajairika maererano nekugadzwa kweLay Trustees dzinosanganisira kushaikwa kwehunyanzvi hweTrust, kupokana kwechido, mutoro wekutonga wezvisungo zvemusangano, chinodikanwa chekuve nechinangwa uye kuzvimiririra mukuita basa ravo uye kudikanwa kwekuchengetedza ruzivo rwezvemutemo uye zvekutonga.
Kusarudza Mutariri Wehunyanzvi kunobvisa zvese izvi zvinokanganisa uye kuchengetedza EOT kubva pakutadza kutonga uye kusateedzera zviri pamutemo.
Isle of Man Professional Trustees eVashandi Ownership Trusts
Senguva yekunyora, hapana mutero weNhaka yeNhaka (IHT) inomuka, pakuendesa migove yemuridzi ari kubuda kuenda kuEOT, uye EOT zvakare inosunungurwa kubva kuIHT Relevant Property Regime. Kunyangwe kune ari kubuda muridzi, kambani nevashandi vari UK Tax Resident Domiciliaries, parizvino hapana chinodzivirira kushandiswa kwevasiri Resident Trustees. Muchokwadi, panogona kuve nezvikonzero zvinogombedzera zvisiri zvemutero zvekusarudza Non-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. Kana tichienzanisa, UK Professional Trustees haidi Rezinesi, uye masevhisi avo eTrasti haana kudzorwa.
Isle of Man inocherechedzwa pasi rose senzvimbo ine muenzaniso wezvemari yepasirese, ichizvikudza nemamiriro ezvematongerwo enyika, ehupfumi, uye ekutonga. Iine midzi yakadzika mukuomesesa Trust uye Corporate kuronga, iyo Island yezvemari masevhisi chikamu 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 kweIsle of Man uye zvifambiso 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, tinogona; unza chivharo chinoshanda pakati pebhizinesi nevaridzi varo, ichipa cheki uye zviyero pabhizinesi, vimbiso yekupokana nekukakavadzana kwechido uye kuona kuti kodzero uye zvido zvevanowana zvinogara zviri pamberi pekutanga.
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
Kana uchida kuverenga zvakawanda nezvenyaya iyi, mune zvakadzama, inowanikwa pano: Employee Ownership Trusts: An Sumo.
Dixcart Management (IOM) Yakatemerwa Rezinesi neIsle of Man Financial Services Authority
