IiTrasti zobunini baBasebenzi: Isishwankathelo esipheleleyo

Uthethwano oluvulekileyo lwe-HMRC kwi Ukurhafiswa kweeTrasti zobunini baBasebenzi kunye neeTrasti zeNzuzo yabaSebenzi isandula kuvala nge-25 Septemba 2023 kwaye ibandakanya inxalenye enikezelwe kuviwo lweTrasti yeResidence Residency - ngakumbi ukusetyenziswa kweeTrasti ezingaHlali kwiiTrasti zoMsebenzi (EOTs).

Ngelixa kubonakala ngathi akukho bungqina bokusetyenziswa kakubi kwe-EOTs zangaphandle, I-HMRC ivakalelwa kukuba kusekho indawo yokucwangcisa i-EOT ye-offshore ukuya ngaphaya kweenjongo zePalamente kunye nenjongo yenkuthazo ekhoyo kwii-EOTs. Ke ngoko, ukucokiswa okuthile kwemigaqo kusenokuba kwenzelwa ukuba kuthintelwe ukubanakho ukuphuncuka kumatyala eRhafu yase-UK ebenokuthi ngenxa yaloo ndlela ihlawulwe kwiintengiso eziya kulandela kubantu besithathu.

Ngelixa silindele ngomdla isiphumo soThethathethwano oluVulekileyo, sicinge ukuba iya kuba lithuba elihle lokuphinda sijonge iziseko ze-EOTs, iinzuzo zabo kwaye sigxininise ixabiso lokuba i-Isle of Man Trustee enikwe ilayisenisi ngokufanelekileyo kunye nokulawulwayo inokongeza kucwangciso olunyanisekileyo lwe-EOT.

Kweli nqaku sigubungela ezi zihloko zilandelayo:

1. Yintoni iTrasti yoBunini boMsebenzi?
2. Zeziphi izinto eziluncedo kwiTrasti yoBunini boMsebenzi?
3. Kutheni usebenzisa i-Isle of Man Trustee kwiTrasti yakho yoBunini boMsebenzi?
4. IngaNceda Njani iDixcart ngoCwangciso lweTrasti yoBunini baBasebenzi?

1. Yintoni iTrasti yoBunini boMsebenzi?

Ukwakha phezu kwe Uphononongo lwe Nuttall iingcebiso, i UMthetho wezeMali ka-2014, eyenziwe yi-UK's Clegg-Cameron Coalition, yenzelwe ukukhuthaza imodeli yobunini babasebenzi. Eyona njongo yayo iphambili yayikukumilisela uqoqosho olunoxanduva, oluneentlobo ngeentlobo, kwaye ngenxa yoko, uqoqosho oluzinzileyo. A uluvo oluye lwaxhaswa yiNkulumbuso yangoku kunye neChancellor, uRishi Sunak kunye noJeremey Hunt, abacinga ngohlaziyo ngoku ukukhuthaza ubunini babasebenzi e-UK ukunyusa uqoqosho.

Le ngcinga ayiyodwa e-UK kwaye iimodeli zenkampani ezifanayo ngokubanzi zikhona kwihlabathi liphela, nangona kusenokungabikho inkuthazo yerhafu ethelekisekayo. Umzekelo, i IsiCwangciso soBunini bezabelo zaBasebenzi baseMelika (ESOP), I-French's Société coopérative de production (SCOP), I-Australia's Employee Share Schemes (ESS) kunye naliphi na inani labanye abasebenzi abasebenzisanayo okanye ababelana ngemizekelo yokuthenga.

I-EOT yindlela enye yokuququzelela imodeli yobunini babasebenzi. Ii-EOTs luhlobo lwe-EBT olunemiqathango oluhlaliswa ngabaseki beNkampani okanye abanini bangoku kwaye lubandakanya ukudlulisela ubunini beshishini kwiTrasti ukuze kuxhamle ixesha elide kubo bonke abaSebenzi abafanelekileyo.

URhulumente wase-UK uye wakhuthaza ukudlulisela ishishini kubasebenzi balo ngokukhululelwa kwirhafu okubonakalayo. Phantsi kwe-EOT, uninzi lwabaninizabelo banokuthengisa ngaphezulu kwe-50% yemali yesabelo kwiTrasti, befumana ingeniso ekhululwe kwirhafu. Ixabiso lentengiso ekuvunyelwene ngayo lisekelwe kuqingqo-maxabiso lweshishini olwenziwa yingcali ezimeleyo. Ngaphandle komthengi wesithathu, le mali kufuneka ibonise oko linokuhlawulwa lishishini ngexesha elamkelekileyo.

Abanini abaninzi bakhetha ukuthengiswa okupheleleyo kwe-100%, ngelixa abanye begcina isibonda esincinci kwinkampani ngezizathu ezahlukeneyo-ukuqinisekisa ilifa, umvuzo oqhubekayo, ukudlulisela inkunzi kubantu ababathandayo njengenxalenye yeLifa labo okanye ukwenza ukuthengisa kufikeleleke ngakumbi. yeshishini. Kubalulekile ukuqonda ukuba nakuphi na ukulahlwa okulandelayo kwezabelo ezigciniweyo kwi-EOT akuyi kufumaneka kwiintlawulo zerhafu. Ukuba isahlulo esincinci sigciniwe, isibonelelo kufuneka senziwe ukukhusela umdla wabaninizabelo kwimisitho, efana nokuhlanjululwa.

Ngokwenyani, i-EOT isebenza njengeTrasti, equka iSettlor, iiTrasti, kunye nabaxhamli. Unga funda ngakumbi malunga neziseko zeeTrasti apha.

Iqela kwiTrasti	inkcazelo
Misela	Umntu (abantu) olahla uMdla wabo woLawulo kwiNkampani (okt ngaphezu kwe-50% yamalungelo okuvota nawolingano).
ITrasti	Inokufunyanwa ngaphakathi kuBalawuli kunye nabasebenzi beNkampani, okanye ngaphandle ngokubandakanya iiTrasti ezizimeleyo eziziNgcali. Ezinye ii-EOT zinokubiza umxube.
Baxhamli	bonke Abasebenzi abafanelekileyo benkampani. Eli ligama elichazwa kuMthetho njengomsebenzi okanye umnini-ofisi weNkampani yoRhwebo okanye inkampani eyintloko yeQela loRhwebo. Kukho iimfuno ezingqongqo zokulingana.

I-EOT iququzelela ubunini obungathanga ngqo bezabelo zeNkampani. Ngelixa iiTrasti zingabanikazi bezabelo ngokusemthethweni, abasebenzi abafanelekileyo banesihloko esilinganayo, nto leyo ebenza bakwazi ukuxhamla kwizabelo, ingeniso, kunye namalungelo okuvota ngaphandle kokulawulwa kwesabelo ngokuthe ngqo. Oku kubonelela ngeenzuzo ezifana nokulula kolawulo kunye nozinzo olwandisiweyo.

Ucwangciso lwe-EOT lwenziwa ngenxa yezizathu ezininzi kunye neemeko kunye neenjongo ngokuqhelekileyo ziya kugqiba ukuba i-EOT sisisombululo esifanelekileyo. Abaqhubi abaqhelekileyo baquka apho abanini babucala, nokuba ngaba oosomashishini okanye ishishini losapho, bacingela isicwangciso sokulandelelana, ukuxhasa izicwangciso zokukhula okanye ekuqaliseni ilinge elitsha. Nangona kunjalo, ii-EOTs akufanele zijongwe nje njengezixhobo zokucwangcisa irhafu. Ukusekwa kwabo kufuneka kuzuze ngokunyanisekileyo impumelelo eqhubekayo yeshishini kunye nabasebenzi balo. Iinzuzo ezipheleleyo zijongwa kwicandelo elilandelayo.

2. Zeziphi izinto eziluncedo kwiTrasti yoBunini boMsebenzi?

Iqhutywa nguRhulumente wase-UK kwaye ikhuthazwa yimibutho efana ne-Employee Ownership Association, ubunini babasebenzi ngoku yeyona ndlela iphambili yobunini ye-SME yase-UK. Ngo-2022, kukho ukunyuka kwe-37%, kunye nesiqingatha sawo onke amashishini anjalo atshintsha ukususela ngo-2021. Ukususela kwi-17 nje ngo-2014, inani le-EOTs ngoku lingaphezulu kwe-1,000 kwaye libandakanya iifemu ezibalaseleyo njenge-ARUP Group Limited, i-Adventure Forest Group Limited (Hamba). Ape), kwaye ngokudumileyo, uJohn Lewis Partnership PLC.

Zininzi izibonelelo zobunini babasebenzi eziququzelelwa yi-EOTs, kodwa ukulula ndizahlule ezona zibalaseleyo zibe ziindidi ezintathu eziphambili.

i) Okuzuzwayo kwiShishini

Urhulumente wase-UK ukukhuthaza ubunini babasebenzi kususela kwinkolelo engundoqo kumandla akhe okukhuthaza uqoqosho oluzinzileyo. Oku kusekelwe kwingxelo yoHlolo lweNuttall yokuba ukukhuthaza abasebenzi kukhokelela ekusebenzeni okuphuculweyo kwezorhwebo. Iziphumo eziphambili ziquka:

• Ukungaphangeli okuphantsi
• Abasebenzi abonwabileyo kunye nokwandiswa kweNtlalontle yaBasebenzi
• Utshintsho lwabasebenzi abaphantsi
• Ukukhula ngokukhawuleza kwezeNgqesho
• Imveliso eyandisiweyo

Imodeli ye-EOT ikhawulezisa ukubandakanyeka kwabasebenzi, ngokuqhelekileyo ukuguqulela kwinzuzo eyongeziweyo kunye neendleko ezincitshisiweyo kwiindawo ezifana nokuqesha. Ikwaphucula ukomelela kweNkampani, ukuxhotyiswa ngcono ukujongana neemeko zemarike ezicela umngeni kuba abasebenzi ngoku banenxaxheba ngokuthe ngqo kwisiphumo, okanye 'ingqondo yomnini'.

Ukuthengisela abasebenzi nge-EOT kuthetha ukuba inkcubeko ekhoyo yeshishini, ixabiso, kunye nendlela yokusebenza inokugcinwa. Ngokwahlukileyo koko, umntu wesithathu wangaphandle unokufuna ukudibanisa okanye ukutshintsha ishishini ukuze lihambelane nezicwangciso zabo okanye inkcubeko yeshishini – mhlawumbi nokubeka abasebenzi abakhoyo emngciphekweni wokuziqhelanisa okanye uthethathethwano lwekhontrakthi. Oku kuqhubela phambili kubaluleke kakhulu kwii-SMEs apho abanini baseki baye badlala indima ebalulekileyo kulawulo lwenkampani, isicwangciso, kunye nomkhondo jikelele ukususela ekuqaleni. Ngaphaya koko, ii-SME ezininzi azinaso isicwangciso esibanzi sokulandelelana; Ukucwangciswa kwe-EOT kudla ngokusebenza njenge-catalyst ngexesha elifanelekileyo lokwenziwa kwesicwangciso sokulandelelana, ukulungiselela isizukulwana esilandelayo sobunkokeli kwiindima zabo.

Ubume be-bespoke bentengiso ye-EOT inikezela ngokulungelelanisa okukhulu, ukusuka kwiinketho zemali ukuya kumaxesha okunikezela. Amaxesha amaninzi, ixabiso lentengiso lisasazwa kwiminyaka eliqela kwaye lihlawulwa kwingeniso yeshishini. Ngokuxhomekeke kwiimeko, oku kunokuvumela iNkampani ukuba isebenze ngendlela elungelelana ngcono nomdla wexesha elide weshishini kunye nabasebenzi balo umz. ukukhawulezisa indlela eya kwisabelo-ngeniso ngokucutha amanqanaba okuxhasa ngemali amatyala afunekayo.

Ngokwenyani, i-EOT, phantsi kweemeko ezifanelekileyo, sisicwangciso esomeleleyo sokuqinisekisa ukuphumelela kweshishini kunye nokuzinza.

ii) Izibonelelo kubanini

Abanini abaphumayo baneenkuthazo ezinyanzelisayo ukuba bathengisele i-EOT, ubukhulu becala amandla okuxolelwa kwiRhafu yeNgeniso yeNkunzi xa kuchithwa izabelo zabo.

Oku kongiwa ukuya kuthi ga kwi-20% kunyanzeliseka ngakumbi xa kujongwe isiNcedo esincitshisiweyo sokuLahla i-Asethi yoShishino (eyayibizwa ngokuba sisiNcedo soSomashishini). Umyinge owongezelekayo kwisibonelelo sobomi bonke wehlile I-£10m ukuya kwi-£1 yezigidi zeerandi zokufumana iinzuzo ezifanelekileyo eziphuma kokulahlwayo okanye emva kwe-11 kaMatshi ka-2020.

Inkqubo yokuthengisa yangaphakathi nge-EOT ibonelela ngezinto ezininzi eziluncedo:

• Akukho mfuneko yokufumana umthengi wangaphandle.
• Ixabiso lentengiso lihambelana nexabiso lemarike elizimeleyo, ukuphepha uthethathethwano olude lomntu wesithathu.
• ISivumelwano sokuThengisa nokuThenga esiMiselwe kwangaphambili sinika ithuba lokulungisa imiqathango.
• Ukubandakanya abasebenzi kwinkqubo yotshintsho, ingakumbi aMalungu eBhodi angenayo, kuqinisekisa unikezelo olungenamthungo.
• Ukutshintshela kwi-EOT ivuma igalelo labasebenzi kwaye igcina ilifa lomnini.

Le ndlela ibonelela umnini ophumayo ukucaca kunye ingqiniseko kwimiba ngokuqhelekileyo kukho ulawulo olungaphantsi kwiintengiso zorhwebo zendabuko, njengemimiselo yentengiselwano, ixabiso lentengiso, kunye nomhla wokuphuma njl.

Ulungiselelo lwenkxaso-mali yokuthengiswa kwe-EOT lunokwenziwa ngokwezifiso kakhulu. Ukhetho lubandakanya inkxaso-mali yomthengisi, inkxaso-mali yetyala langaphandle, ukubandakanya abatyali-zimali, okanye ukusebenzisa imivuzo egciniweyo yenkampani; indlela exubeneyo ixhaphakile ukwandisa isiphumo kubo bonke. Nangona kunjalo, indlela yokuxhasa ngemali ifuna ukuqwalaselwa ngononophelo kwaye kufanele ukuba kucetyiswe ngokufanelekileyo.

Kwiimeko ezifanelekileyo, intengiso ye-EOT inika abanini isicwangciso esisebenzayo sokuphuma, inika ulawulo olungaphezulu kwintengiso, ngelixa iqinisekisa ilifa elihlala lihleli.

iii) Izibonelelo kuBasebenzi

Bonke abaSebenzi abafanelekileyo bayazuza kwizabelo zenkampani ezibanjwe egameni labo nge-EOT. Ngaloo ndlela, amashishini aphethwe yi-EOT abonelela ngeenzuzo zemali kunye nezingezizo ezemali kubasebenzi bawo.

Okokuqala nokuphambili, phantsi kwe UMthetho wezeMali ka-2014, abasebenzi banokufikelela kwibhonasi engahlawulelwa rhafu ukuya kuthi ga kwi-£3,600 ngonyaka. Iimeko zale bhonasi, njengoko kuchaziwe kwi s312B yoMthetho weRhafu yeNgeniso (iMvuzo kunye neMhlalaphantsi) ka-2003, zibandakanya:

• Imfuneko yokuthatha inxaxheba: Bonke abasebenzi, kubandakanywa nabo baphesheya kweelwandle, nakuyo nayiphi na inkampani engaphakathi kwesakhiwo seqela, kufuneka bafanelekele naliphi na ibhaso lebhonasi elifanelekileyo apho ibhaso limiselwe.
• Imfuneko yokuLingana: Abasebenzi kufuneka bathathe inxaxheba kwimimiselo efanayo. Izinto eziguquguqukayo ezifana nomvuzo, ubude benkonzo, kunye neeyure ezisetyenziweyo zinokumisela ibhonasi efanelekileyo. Imfuno yolingano iyaphulwa ukuba iskimu ngokupheleleyo okanye ikakhulu sixhamla abalawuli okanye abafumana umvuzo ophezulu.
• Imfuneko yoMnini-Ofisi: Kwinkampani nganye iintlawulo aziyi kufaneleka ukuba abalawuli okanye abantu abaneeofisi nabanye abasebenzi abanxulumene nabo bangaphezulu kwe-2/5 yabasebenzi bebonke.

Uthethwano oluVulekileyo lwe-HMRC luqwalasela imiba ephambili malunga ne-Income Tax-free bonus. Ngokucacileyo, i-Employee Ownership Association ibonisa ukuba ngenxa yokunyuka kwamaxabiso, ixabiso lokwenene le bhonasi ye-tax-free lehlile ukususela ngo-2014.

Ngaphandle kwebhonasi, Abasebenzi abafanelekileyo banelizwi kwishishini kwaye banokuzuza kukwabelana ngenzuzo kwixesha elizayo emva kokuba izibophelelo zenkxaso-mali ze-EOT zifezekisiwe. Le nkuthazo yemali yexesha elide ithetha ukuba abasebenzi banokuxhamla ekukhuleni kweshishini, beqhutywa luphuculo ekuzibandakanyeni kwabo okwandileyo nokuzibophelela, nto leyo ekhokelela kurhwebo olukhulu.

Nangona i-EOT ixhamla bonke abaSebenzi abafanelekileyo, iimfuno ezingqongqo azithinteli ishishini eliqhuba amanye amanyathelo. Umzekelo, ulungiselelo lunokwenziwa lokuba abasebenzi abaphambili bathenge ngokuthe ngqo izabelo zenkampani ngaphandle kweTrasti. Oku kunika indlela yomntu ngamnye yokwamkelwa, ukunceda ukugcinwa kwetalente.

Kubalulekile ukuba abasebenzi bazi kakuhle malunga ne-EOT kunye nesakhiwo senkuthazo. Ishishini kufuneka lithathele ingqalelo inkqubo yemfundo, enokuthi ibandakanye unxibelelwano oluthe rhoqo olusuka kwiTrasti kunye nabalawuli malunga namaxesha kunye neenzuzo ezifanayo.

Ishishini lingakhetha ukuseka iBhunga labaSebenzi ukuze liququzelele unxibelelwano phakathi kwabasebenzi kunye neTrasti. IBhunga labaSebenzi limele iimfuno zabaSebenzi abafanelekileyo, libanika ilizwi kunye neendlela zokwaziswa kunye nefuthe kwimisebenzi ye-EOT. Amalungelo athile kunye namagunya anokuthi abekelwe iBhunga kumaxwebhu omgaqo-siseko we-EOT. Umzekelo, igunya lokuvala izenzo ezithile, ukuvuma izigqibo ezithile okanye unelungelo lokuboniswana kwimiba ethile. Kungenjalo, indima yeBhunga isenokuba kukucebisa ngokwendalo.

Ekugqibeleni, ukuthengisa urhwebo kumaqela angaphandle kunokugcwala ukungaqiniseki. Ngokuchaseneyo, ukutshintshela kwi-EOT kungqale ngakumbi njengoko abasebenzi bengabathengi, kwaye sele benokuqonda okunzulu kwemisebenzi yenkampani, inkcubeko, kunye nombono, ukuqinisekisa ukuqhubeka kweshishini kunye nethemba lokukhula okuzinzileyo.

Kwimeko efanelekileyo, ukutshintshela kwi-EOT kunika inzuzo kungekhona nje kwishishini kunye nomnini ophumayo, kodwa nakubo bonke abaSebenzi abafanelekileyo. Esi sakhiwo sinokujongana nokugcinwa kwetalente kunye neenkxalabo ezinxulumene nokunyuka kwamaxabiso emivuzo, ukukhuthaza uqoqosho oluzinzileyo kunye noluntu olulinganayo.

3. Kutheni usebenzisa i-Isle of Man Trustee kwiTrasti yakho yoBunini boMsebenzi?

IiTrasti ezichongelwe ukulawula i-EOT ziya kuba nesihloko esisemthethweni kwizabelo ze-EOT kwaye ziboleka abaxhamli umxube weMisebenzi yeTrasti kunye neFiduciary Duties. Le misebenzi yomthetho inokuba nzima kwaye ithwale inqanaba lobutyala. Eyona misebenzi ibalulekileyo ekufuneka iqwalaselwe, ibandakanya:

• Ukugcina nokusebenza ngokusemdleni waBaxhamli
• Imfuneko yokuphepha ukungqubana kwemidla
• Ukubonisa inyameko nobuchule obufanelekileyo
• Ukuqonda kunye nokwenza izibophelelo zabo ngokuhambelana nemigaqo yeTrasti
• Ukwenza ngokufanelekileyo nangokungakhethi cala kwisikhundla sabo njengeTrasti

Ngelixa iqhelekile into yokuba iiTrasti zeEOT zibe ngabantu okanye iTrasti zangaphandle, amanye amashishini akhetha iSPV ukuba isebenze njengePrivate Trust Company (PTC). Xa le ndlela yonyulwayo, iiTrasti ziba ngaBalawuli bePTC. Ngelixa icandelo lePTC libonelela ngoButyala obuMnyino, likhusela ii-asethi zaBalawuli beTrasti kumanyathelo omthetho ajolise kwi-PTC, ayiniki khuselo lipheleleyo. Umzekelo, kwiimeko zolwaphulo-mthetho, ukusilela kweFiduciary Duties okanye iGross Negligence njl.njl. IiTrasti zinokujongana nobutyala bobuqu, okanye kudityaniswe kunye nezininzi.

Ukusebenza njengeTrasti ngumsebenzi onzima onokuba nzima kwaye kufuneka uqondwe ngokupheleleyo phambi kokuba uqeshwe. Ukukhetha iiTrasti ezifanelekileyo kwi-EOT kubalulekile ngenxa yemeko yexesha elide lokuqeshwa. Ngokwesiqhelo, abagqatswa banokuhlelwa ngokweTrasti kunye neeTrasti eziNgcaliyo. Unga funda ngakumbi ngomahluko phakathi kwamaLay kunye neeTrasti eziNgcaliyo apha.

IiNdlela eziKhethekileyo zeTrasti kwiiTrasti zobunini baBasebenzi:

Abasebenzi beTrasti banokuqwalaselwa njengoko bekwindawo entle yokwalathisa ulwazi malunga nemisebenzi yemihla ngemihla kunye nemingeni yeshishini, ukuvala unxibelelwano phakathi kwabasebenzi kunye neTrasti. Ngaphaya koko, oku kuqeshwa kunokunika ithuba lokuphuhlisa italente ukwenza inxalenye yesicwangciso esibanzi sokulandelelana. Ngoko ke, iTrasti yaBasebenzi inokongeza ixabiso ekuthatheni izigqibo ngobuchule kwaye ikhuthaze inkcubeko ehambelana ne-EOT, ngelixa ibalungiselela uxanduva lwexesha elizayo.

Amashishini ahlala ecinga ngokumisela iiTrasti ezikwinqanaba leBhodi. Ngokukodwa, aBalawuli abangekho kwisiGqeba soLawulo banokunika imbono elungeleleneyo kwingqondo enobuchule yenkampani, babonelele ngokumelwa kweBhodi yeTrasti kwaye basebenze ngokuzimela okwandisiweyo.

Abanini abaphumayo basenokutyekela ekuthatheni iindima zeTrasti okanye bachonge izinxulumani ezisondeleyo, belindele ukugcinwa kwempembelelo kwishishini. Ngelixa oku kunokubonakala kusengqiqweni ekuqaleni, ngakumbi kubaseki abakhathala ngokunzulu malunga nendlela yenkampani yabo, ithwala imigibe. Ulawulo oluqhubekayo kunye nempembelelo kumnini ophumayo kunokuthintela ukuvela kweshishini kunye nokuchasa iinzuzo zokwenyani zokutshintshela kwimodeli ephethwe ngumsebenzi.

The Uthethwano oluVulekileyo lwe-HMRC luthathele ingqalelo ukushiya ingqesho yabanini kwaye indulula ukunciphisa uthatho-nxaxheba lwabanini bangaphambili kunye namaqabane abo asondeleyo kwindima encinci. Nakuphi na ukwaphulwa koku emva kokulahlwa kuya kuba sisiganeko sokungafaneleki, esikhokelela kwintlawulo yeRhafu ye-CGT ekhawulezileyo kubaphathiswa, okanye umnini wangaphambili ukuba kunyaka wokuqala emva kokulahlwa.

Nangona kunjalo, ukuqeshwa kwe ikhona ITrasti eLay nayo ayinangxaki:

• Thembela kwiiNgcali: AmaLungu eTrasti asenokungabi nawo amava kulawulo lweTrasti, imisebenzi yokuthembeka, okanye ukongamela iqumrhu elifuna uqeqesho kunye nezibophelelo eziqhubekayo zeCPD. Oku kunokuthetha igophe lokufunda elinyukayo, elinokukhokelela kwiimpazamo okanye ukungasebenzi kakuhle.
• Iimbambano Zomdla: Umqeshwa okanye abaphathiswa abangabanini abaphumayo banokuzifumana bekwimeko apho iimfuno zeTrasti zingqubana nomdla okanye iimvakalelo zangoku zoogxa babo okanye iBhodi. Umzekelo, umnini ophumayo unokuba nomdla wobuqu wezezimali okanye ezinye ii-ajenda ezinokungqubana nezona mfuno zaBaqeshwa abaLungeneyo okanye impumelelo yexesha elide yeshishini. Ngaphaya koko, ngeli lixa i-NED izimele ngakumbi, basaqeshwe yinkampani kwaye basondele kakhulu kunomntu wangaphandle.
• Umthwalo woLawulo: Ukusebenza njengomsebenzi okanye i-NED kunye neTrasti kunokuba nzima, ngakumbi xa ulungelelanisa imisebenzi yobungcali kunye neTrasti.
• Injongo kunye nokuzimela: Unxibelelwano olunzulu kunye neshishini likrele elintlangothi-mbini. Inokunceda ekuqondeni ama-nuances kodwa isenokuthintela ukwenziwa kwezigqibo ezingakhethi cala. Ngaphaya koko, apho abanini abaphumayo okanye amaLungu eBhodi esebenza kunye nabasebenzi beTrasti, kubalulekile ukuqonda ukuba la maqela asenokuthanda ukongamela iingxoxo-mpikiswano ezibalulekileyo kunye nokwenza izigqibo, ngenxa yokomelela kwesimilo namava. Ngaphaya koko, iiTrasti zeEOT ziya kujongana noxinzelelo oluvela kumalungu eshishini, nto leyo enokwenza kube nzima ukugcina ukungakhethi buso okanye ukwenza izigqibo ezingathandwayo kodwa eziyimfuneko.
• Ukuthotyelwa koMthetho noLawulo: Ulawulo lwentembeko lusoloko lubandakanya uxanduva oluntsonkothileyo lwezomthetho nolulawulayo. IiTrasti zamaLayi ezingenamava zisenokungazazi ezi ndawo, nto leyo enokukhokelela ekungathotyelwani okanye kwimiba yomthetho.

UKhetho lweeTrasti zobuNgcali kwiiTrasti zobunini baBasebenzi:

Ukukhetha iTrasti yoBuchule kwi-EOT yakho kujongana neenkxalabo ezahlukeneyo ezinxulumene nolawulo lwentembeko kunye nokunciphisa umngcipheko. Olu khetho lukhusela i-EOT kulawulo olugwenxa olunokwenzeka kunye nokungathotyelwa kwezomthetho ngokuqesha ingcali yomntu wesithathu ogxininiso oluphambili lulawulo lwentembeko.

ITrasti yoBuchule, izimele ngokupheleleyo, iqinisekisa ukuthathwa kwezigqibo okungakhethi cala nokungakhethi cala, nto leyo ebaluleke kakhulu ekukhuseleni umdla wabaxhamli be-EOT kunye nokuqinisekisa ulawulo oluluqilima. Badlala indima ebaluleke kakhulu ekulamleni iingxabano, besebenzisa amava abo abanzi, kunye nokubonelela ngembono entsha, yangaphandle kucwangciso lobuchule.

Bexhotyiswe ngeenkqubo ezikhethekileyo kunye neendlela zolawulo olululo lwe-EOT, banikela ingqwalasela engahlulwanga kulawulo lwentembeko, beqinisekisa ukuba akukho ngquzulwano nezinye iindima kunye noxanduva. Okubalulekileyo, ngokungafaniyo namaLay Trasti, iTrasti eNgcaliyo inakho ukunikezela ngobudlelwane obuqhubekayo nozinzileyo kunye ne-EOT ngokusisigxina, ngakumbi xa kukhethwe uMboneleli weeNkonzo zeTrust onomvuzo ophantsi wabasebenzi, ekhuthaza uqhagamshelwano olungaguquguqukiyo, lwexesha elide.

IiTrasti zeIsle of Man kwiiTrasti zobunini baBasebenzi

Njengokuba ngexesha lokubhala, akukho ntlawulo ye-IHT evela ekudluliseleni izabelo zomnini ophumayo kwi-EOT kwaye i-EOT nayo ikhululiwe kwi-IHT Relevant Property Regime. Ke ngoko, nalapho umnini ophumayo, inkampani kunye nabasebenzi bengaBahlali beRhafu yase-UK, akukho nto okwangoku inokuthintela ukusetyenziswa kweeTrasti ezingaHlali. Ngapha koko, kunokubakho izizathu ezinyanzelisayo ezingezizo iRhafu zokukhetha iiTrasti ezingaHlali, ezifana nezo zikwi-Isle of Man. Nangona kunjalo, kubalulekile ukuvuma ukuba imeko nganye kufuneka iqwalaselwe ngokufanelekileyo - njengazo zonke izinto ezinxulumene neTrust, isayizi enye ayilingani zonke.

Isle of Man Trasti, ezifana Dixcart, kufuneka ube nelayisensi phantsi koMthetho weeNkonzo zeMali ka-2008 kunye ne Ummiselo wemiSebenzi eMiselweyo ka-2011, ukuqinisekisa ulongamelo oluguquguqukayo lwe Isle of Man Financial Services Authority. Olu longamelo luqinisekisa abaxumi ukuba aba bathenjwa babambelela ngokungqongqo kwezona zenzo zilungileyo kwizibophelelo zabo ze-EOT.

Ngaphaya koko, i-Isle of Man yamkelwa kwihlabathi jikelele njengeyona ndawo ingumzekelo yezemali yamazwe ngamazwe, iqhayisa ngezopolitiko, ezoqoqosho, kunye nolawulo lomhlaba. Ngeengcambu ezinzulu kuCwangciso oluntsonkothileyo lweTrasti kunye noShishino, icandelo leenkonzo zezimali zesiqithi lizaliswe ziingcali ezinamava.

I-Isle of Man kunye ne-UK zohlulwe luLwandle lwase-Ireland, okuthetha ukuba i-Isle of Man Professional Trustees zizimele ngokwenene kwishishini lase-UK eliphethwe yi-EOT. Nangona kunjalo, ukusondela kwayo kunye noqhakamshelwano lwezothutho kuthetha ukuba iiTrasti zinokukhawuleza ukuya kwiintlanganiso ezibalulekileyo zase-UK, zinika umdibaniso ofanelekileyo wokuzimela kunye nokufikeleleka.

4. IngaNceda Njani iDixcart ngoCwangciso lweTrasti yoBunini baBasebenzi?

I-Dixcart Isle of Man ibincedisa kumashishini alawulwa ngabanini, amalungiselelo eTrasti anzima kunye nemibutho entsonkothileyo yobunini bezabelo zabasebenzi ngaphezulu kweminyaka engama-30 - ke ngoko, sibekwe kwindawo entle kakhulu ukuncedisa ngeeTrasti zobunini baBasebenzi.

Ngokusebenzisa ubuchule be-Dixcart kunye neenkonzo ezigxininisiweyo ezisemgangathweni, sinokuzisa i-bulwark esebenzayo phakathi kwamashishini kunye nobunini bayo, ukubonelela ngeetshekhi kunye neebhalansi kwishishini, isiqinisekiso ngokuchasene nokungqubuzana komdla kunye nokuba amalungelo kunye nomdla wabaxhamli baya kuhlala beyiprayorithi yokuqala. .

Dibana no

Ukuba ungathanda ukuxoxa ngendlela iinkonzo zethu zeTrasti eziBuchule ezinokulukhulisa ngayo ucwangciso lwakho lweTrasti ye-Employee Ownership, nceda uzive ukhululekile ukuqhagamshelana noPaul Harvey eDixcart: ingcebiso.iom@dixcart.com

Ulawulo lweDixcart (i-IOM) limited linelayisensi yi-Isle of Man Financial Services Authority.

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