Ama-Trust Abanikazi Babasebenzi: Uhlolojikelele Oluphelele

  • ncwadi 18 October 2023

  • | Izikhombo IN942

I-HMRC Open Consultation ku- Ukukhokhiswa kwentela yama-Trust Ownership of Employee Ownership and Employee Benefit Trust isanda kuvala kusukela zingama-25 Septhemba 2023 futhi ihlanganisa ingxenye enikelwe ekuhlolweni kwe-Trustee Tax Residency - ikakhulukazi ukusetshenziswa Kwama-Trustees Okungebona Izakhamuzi Zama-Employee Ownership Trust (EOTs).

Nakuba kubonakala kungenabufakazi bokuhlukunyezwa okusabalele kwama-EOTs angasogwini, I-HMRC inomuzwa wokuthi kusesekhona ithuba lokuhlela kwe-EOT yaphesheya kwezilwandle ukudlula izinhloso zePhalamende kanye nenjongo yezinzuzo ezitholakala kuma-EOTs. Ngakho-ke, okunye ukucolisiswa kwemithetho kungase kube ukuze kugwenywe amandla okubalekela izikweletu ze-UK Tax obekungaba ngenxa yalokho ekuthengisweni okulandelayo kwabantu besithathu.

Nakuba silindele ngokulangazela umphumela Wokubonisana Okuvulelekile, sicabange ukuthi kungaba yithuba elihle lokuvakashela kabusha izisekelo ze-EOTs, izinzuzo zabo futhi sigcizelele inani i-Isle of Man Trustee enelayisense ngokufanelekile futhi elawulwayo enganezela ekuhleleni kwe-EOT okuyiqiniso.

Kulesi sihloko sihlanganisa izihloko ezilandelayo:

  1. Iyini i-Employee Ownership Trust?
  2. Yiziphi Izinzuzo ze-Employee Ownership Trust?
  3. Kungani usebenzisa i-Isle of Man Trustee ku-Employee Ownership Trust yakho?
  4. I-Dixcart Ingasiza Kanjani Ngokuhlela I-Employee Ownership Trust?

1. Iyini i-Employee Ownership Trust?

Ukwakha phezu kwe Ukubuyekezwa kwe-Nuttall izincomo, i Umthetho Wezezimali 2014, ekhishwe yi-Clegg-Cameron Coalition yase-UK, yakhelwe ukugqugquzela imodeli yobunikazi bezisebenzi. Inhloso yawo enkulu kwakuwukugqugquzela umnotho othembekile, ohlukene, futhi ngenxa yalokho, uqine. A umuzwa osekelwe nguNdunankulu wamanje kanye noShansela, uRishi Sunak noJeremey Hunt, okwamanje abacabangela izinguquko zokukhuthaza ubunikazi bezisebenzi e-UK ukuze kuthuthukiswe umnotho.

Lo mqondo awuwona owase-UK kuphela futhi amamodeli ezinkampani afanayo ngokubanzi akhona emhlabeni wonke, nakuba kungase kungabi khona izinzuzo zentela eziqhathaniswayo. Ngokwesibonelo, i Uhlelo Lwabasebenzi Base-United States Lobunikazi Bempahla (ESOP), I-France's Société coopérative de production (SCOP), Izikimu Zokwabelana Kwabasebenzi zase-Australia (ESS) kanye nanoma iyiphi inombolo yabanye abasebenzi abasebenzisanayo noma amamodeli okuthenga amasheya.

I-EOT iyindlela eyodwa yokusiza imodeli yobunikazi babasebenzi. Ama-EOT awuhlobo olukhawulelwe lwe-EBT olukhokhwa Abasunguli Benkampani noma abanikazi bamanje futhi luhilela ukudlulisa ubunikazi bebhizinisi ku-Trust ukuze kuzuze zonke Izisebenzi Ezifanelekayo zesikhathi eside.

Uhulumeni wase-UK ukhuthaze ukudlulisela ibhizinisi kubasebenzi balo ngokukhululelwa intela okuphawulekayo. Ngaphansi kwe-EOT, abanikazi bamasheya abaningi bangathengisa ngaphezu kuka-50% wemali yamasheya ku-Trust, bathole imali ekhokhwayo engayikhokhi intela. Inani lendali okuvunyelwene ngayo lisekelwe ekubalweni kwebhizinisi okwenziwa uchwepheshe ozimele. Ngaphandle komthengi ovela eceleni, leli nani kufanele libonise lokho ibhizinisi elingakukhokhela ngesikhathi esamukelekile.

Abanikazi abaningi bakhetha ukudayiswa okuphelele okungu-100%, kuyilapho abanye begcina izabelo ezincane enkampanini ngezizathu ezihlukahlukene—ukuqinisekisa ifa, imali engenayo eqhubekayo, ukudlulisela inhloko-dolobha kwabathandekayo njengengxenye yeNdawo yabo siqu noma ngisho ukwenza ukuthengisa kufinyeleleke kakhudlwana. okwebhizinisi. Kubalulekile ukuqonda ukuthi noma yikuphi ukulahlwa okulandelayo kwamasheya agciniwe ku-EOT ngeke kuzuze ekukhululweni kwentela. Uma izabelo ezincane zigcinwa, kufanele kwenziwe ukuhlinzekwa ukuze kuvikelwe izintshisekelo zabanikazi bamasheya emicimbini, efana nokuhlanjululwa.

Empeleni, i-EOT isebenza njengeTrust, ehlanganisa i-Settlor, Trustees, kanye Nezihlomuli. Ungakwazi funda kabanzi mayelana nezisekelo zama-Trust lapha.

Iphathi ku-TrustIncazelo
I-SettlorAbantu abalahla Intshisekelo yabo Yokulawula Enkampanini (okungukuthi, ngaphezu kwama-50% wamalungelo okuvota nawokulingana).
Ama-TrusteesIngatholwa ngaphakathi kubaqondisi kanye nabasebenzi beNkampani, noma ngaphandle ngokubandakanya ama-Trustees Angochwepheshe abazimele. Amanye ama-EOT angase abize ukuxutshwa.
AbahlomuliZonke Abasebenzi abafanelekile benkampani. Leli igama elichazwe ngaphakathi koMthetho njengesisebenzi noma umnikazi wehhovisi leNkampani Yokuhweba noma inkampani eyinhloko YeQembu Lokuhweba. Kunezidingo eziqinile zokulingana.

I-EOT isiza ubunikazi obungaqondile bamasheya eNkampani. Nakuba ama-Trustees angabanikazi bamasheya ngokusemthethweni, abasebenzi abafanelekayo banesihloko esilinganayo, esibenza bakwazi ukuzuza kumadividendi, inzuzo, namalungelo okuvota ngaphandle kokulawula ukwabelana okuqondile. Lokhu kunikeza izinzuzo ezifana nokubalula kokuphatha kanye nokwanda kokuqina.

Ukuhlelwa kwe-EOT kwenziwa ngenxa yezizathu eziningi nezimo nezinjongo ngokuvamile ziyonquma ukuthi i-EOT iyisixazululo esifanele yini. Abashayeli abavamile bahlanganisa lapho abanikazi abazimele, noma ngabe osomabhizinisi noma ibhizinisi lomndeni, becabangela ukuhlela ukulandelana, ukusekela izinhlelo zokukhula noma lapho beqala ibhizinisi elisha. Nokho, ama-EOT akufanele abhekwe njengamathuluzi okuhlela intela kuphela. Ukusungulwa kwabo kufanele kuzuze ngempela impumelelo eqhubekayo yebhizinisi nabasebenzi balo. Izinzuzo eziphelele zibhekwa esigabeni esilandelayo.

2. Yiziphi Izinzuzo ze-Employee Ownership Trust?

Iqhutshwa uHulumeni wase-UK futhi ikhuthazwa izinhlangano ezifana ne-Employee Ownership Association, ubunikazi babasebenzi manje sekuyimodeli ehamba phambili yobunikazi be-SME yase-UK. Ngo-2022, kube nokukhuphuka okungama-37%, nengxenye yawo wonke amabhizinisi anjalo ashintsha kusukela ngo-2021. Kusukela kwayi-17 nje ngo-2014, inani lama-EOTs manje selingaphezu kuka-1,000 futhi lihlanganisa amafemu avelele njenge-ARUP Group Limited, Adventure Forest Group Limited (Go Ape), futhi ngokudumile, i-John Lewis Partnership PLC.

Kunezinzuzo eziningi zobunikazi bezisebenzi eziqhutshwa ama-EOTs, kodwa ubulula ngihlukanise okuvelele kakhulu ngezigaba ezintathu eziyinhloko.

i) Izinzuzo Zebhizinisi

Ukukhuthaza kukaHulumeni wase-UK ubunikazi bezisebenzi kusuka enkolelweni eyinhloko emandleni akhe okukhuthaza umnotho oqinile. Lokhu kusekelwe ekugomeleni kwe-Nuttall Review kokuthi ukukhuthaza abasebenzi kuholela ekusebenzeni okuthuthukisiwe kokuhweba. Imiphumela esemqoka ihlanganisa:

  • Ukungabi khona emsebenzini okuphansi
  • Abasebenzi Abajabule Kakhudlwana Nokwenyuka Kwempilo Yabasebenzi
  • I-Lower Staff Turnover
  • Ukukhula Ngokushesha Kokuqashwa
  • Khulisa Umkhiqizo

Imodeli ye-EOT isheshisa ukuzibandakanya kwabasebenzi, okuvame ukuhumushela ekukhuleni kwenzuzo kanye nezindleko ezincishisiwe ezindaweni ezinjengokuqasha. Iphinde ithuthukise ukuqina kweNkampani, ikuhlomele kangcono ukubhekana nezimo zemakethe eziyinselele ngoba abasebenzi manje banesandla esiqondile emphumeleni, noma 'ingqondo yomnikazi'.

Ukuthengisela abasebenzi nge-EOT kusho ukuthi isiko lebhizinisi elikhona, izindinganiso, nendlela yokusebenza ingalondolozwa. Ngokuphambene, inkampani yangaphandle yangaphandle ingase ifune ukuhlanganisa noma ukushintsha ibhizinisi ukuze livumelane namasu abo noma isiko lebhizinisi - mhlawumbe nokubeka izisebenzi ezikhona engcupheni yokuzivocavoca noma ukuxoxisana kabusha kwenkontileka. Lokhu kuqhubeka kubaluleke kakhulu kuma-SME lapho abanikazi abasungula bebambe iqhaza elibalulekile ekuphatheni kwenkampani, amasu, kanye nomkhondo usuwonke kusukela ekuqaleni. Ngaphezu kwalokho, ama-SME amaningi awanalo uhlelo oluphelele lokulandelana; Ukuhlelwa kwe-EOT kuvame ukusebenza njengesisusa esifike ngesikhathi sokuhlelwa kokulandelana, ukulungiselela isizukulwane esilandelayo sobuholi ngezindima zabo.

Imvelo ebhekiwe yokuthengiswa kwe-EOT inikezela ngokuguquguquka okukhulu, kusukela kuzinketho zezimali kuya ezikhathini zokunikezela. Ngokuvamile, intengo yokuthengisa isakazwa eminyakeni eminingana futhi ikhokhwa ngenzuzo yebhizinisi. Kuye ngezimo, lokhu kungase futhi kuvumele iNkampani ukuthi isebenze ngendlela evumelana kangcono nezithakazelo zesikhathi eside zebhizinisi kanye nabasebenzi balo, isb ukusheshisa indlela eya ekwabelaneni ngenzuzo ngokunciphisa amazinga okuxhaswa kwezikweletu adingekayo.

Empeleni, i-EOT, ngaphansi kwezimo ezifanele, iyisu eliqinile lokuqinisekisa impumelelo ehlala njalo yebhizinisi nokuzinza.

ii) Izinzuzo Zabanikazi

Abanikazi abaphumayo banezisusa eziphoqelelayo zokudayisela i-EOT, ikakhulukazi amathuba okukhululwa kwe-Capital Gains Tax ekukhishweni kwamasheya abo.

Lokhu kongiwa okungafika ku-20% kuyaphoqa ikakhulukazi uma kubhekwa Usizo Oluncishisiwe Lokuchithwa Kwempahla Yebhizinisi (ngaphambilini ebibizwa ngokuthi I-Entrepreneurs' Relief). Umkhawulo oqongelelekayo wesibonelelo sempilo yonke wehlile kusukela U-£10m kuya ku-£1 wezigidi ngezinzuzo ezifanelekayo ezigeleza ngokulahlwayo ngomhla ka-11 Mashi 2020 noma ngemva kwawo..

Inqubo yokuthengisa yangaphakathi nge-EOT inikeza izinzuzo eziningi ezingokoqobo:

  • Asikho isidingo sokuthola umthengi wangaphandle.
  • Intengo yokuthengisa ihambisana nenani lemakethe elizimele, ligwema izingxoxo ezinde zezinkampani zangaphandle.
  • Isivumelwano Sokuthengisa Nokuthenga Esinqunywe kusengaphambili sinikeza ithuba lokuhlanganisa imigomo.
  • Ukubandakanya abasebenzi ohlelweni loguquko, ikakhulukazi Amalungu Ebhodi angenayo, kuqinisekisa ukunikezelana okungenazihibe.
  • Ukushintshela ku-EOT kwazisa iminikelo yabasebenzi futhi kulondoloza ifa lomnikazi.

Le ndlela ihlinzeka umnikazi ophumayo ukucaca nesiqiniseko ezicini lapho ngokuvamile kunokulawulwa okuncane kukho ekuthengisweni kokuhweba okujwayelekile, njengemibandela yokwenziwayo, intengo yokuthengisa, nedethi yokuphuma njll.

Ukuhlelwa kwezimali zokuthengiswa kwe-EOT nakho kungenziwa ngokwezifiso kakhulu. Izinketho zifaka uxhaso lwezimali lomdayisi, ukuxhasa ngezimali izikweletu zangaphandle, abatshalizimali ababandakanyekayo, noma ukusebenzisa amaholo agciniwe enkampani; indlela eyingxubevange ijwayelekile ukuze kwandiswe umphumela wabo bonke. Kodwa-ke, indlela yokuxhasa ngezimali idinga ukucatshangelwa ngokucophelela futhi kufanele yelulekwe kahle.

Ezimweni ezifanele, ukuthengiswa kwe-EOT kunikeza abanikazi isu lokuphuma elisebenza kahle, elinikeza ukulawula okwengeziwe phezu kokuthengisa, kuyilapho kuqinisekiswa ifa elihlala njalo.

iii) Izinzuzo Zabasebenzi

Bonke Abasebenzi Abafanelekile bayazuza kumasheya enkampani aphethwe egameni labo nge-EOT. Kanjalo, amabhizinisi aphethwe yi-EOT anikela ngezinzuzo zezimali nezingezona ezezezimali kubasebenzi bawo.

Okokuqala nokubalulekile, ngaphansi kwe- Umthetho Wezezimali 2014, abasebenzi bangafinyelela ibhonasi engakhokhi intela efika ku-£3,600 ngonyaka. Izimo zale bhonasi, njengoba kuchazwe ku s312B ye-Income Tax Act (Iholo Nezimpesheni) 2003, faka:

  • Imfuneko Yokuhlanganyela: Bonke abasebenzi, kuhlanganise nabaphesheya kwezilwandle, nanoma iyiphi inkampani engaphakathi kwesakhiwo seqembu, kufanele bafanelekele ukuthola noma yimuphi umklomelo webhonasi ofanelekayo lapho umklomelo unqunywa khona.
  • Isidingo Sokulingana: Abasebenzi kufanele babambe iqhaza ngemibandela efanayo. Okuguquguqukayo okufana nenkokhelo, ubude besevisi, namahora asetshenziwe kunganquma ibhonasi efanelekayo. Imfuneko yokulingana iyaphulwa uma uhlelo luhlomula ngokuphelele noma ikakhulukazi abaqondisi noma abahola kakhulu.
  • Imfuneko Yomphathi Wehhovisi: Enkampanini ngayinye izinkokhelo ngeke zifaneleke uma abaqondisi noma abaphathi bamahhovisi nezinye izisebenzi ezixhumene nabo bedlula u-2/5 wesamba sabasebenzi.

Ukubonisana Okuvulekile kwe-HMRC kuyacabangela izindaba ezibalulekile mayelana nebhonasi ye-Income Tax. Ngokuphawulekayo, i-Employee Ownership Association ikhomba ukuthi ngenxa yokwehla kwamandla emali, inani langempela lale bhonasi engenayo intela lehlile kusukela ngo-2014. Baphakamisa ukuthi umkhawulo wamanje ofanelekile kufanele ube ngu-£4,600+.

Ngale kwebhonasi, Abasebenzi Abafanelekile banezwi ebhizinisini futhi bangazuza ekwabelaneni ngenzuzo kwesikhathi esizayo uma izibopho zoxhaso ze-EOT sezifinyelelwe. Lesi sikhuthazi sezimali sesikhathi eside sisho ukuthi abasebenzi bangazuza ekukhuleni kwebhizinisi, okuqhutshwa intuthuko ekuzibandakanyeni kwabo okwengeziwe nokuzibophezela, okuholela ekusebenzeni okuhle kakhulu kwezohwebo.

Nakuba i-EOT izuzisa bonke Abasebenzi Abafanelekayo, izimfuneko eziqinile azivimbeli ibhizinisi ukuthi liqhube ezinye izinhlelo. Isibonelo, kungenziwa ukuhlinzekwa kokuthi abasebenzi ababalulekile bathenge ngokuqondile amasheya enkampani ngaphandle kwe-Trust. Lokhu kunikeza indlela yomuntu ngamunye yokuqashelwa, ukusiza ukugcinwa kwethalente.

Kubalulekile ukuthi abasebenzi bazi kahle nge-EOT kanye nesakhiwo sokukhuthaza. Ibhizinisi kufanele lithathe indlela esheshayo kwezemfundo, engahlanganisa ukuxhumana okuvamile okuvela kuma-Trustees nabaphathi mayelana nezikhathi kanye nezinzuzo ezifanayo.

Ibhizinisi lingakhetha ukusungula uMkhandlu Wabasebenzi ukuze kube lula ukuxhumana phakathi kwabasebenzi nama-Trustees. UMkhandlu Wabasebenzi umele izintshisekelo Zabasebenzi Abafanelekile, ubanikeze izwi kanye nezindlela zokwaziswa kanye nomthelela emisebenzini ye-EOT. Amalungelo athile namandla angagcinelwa uMkhandlu ngaphakathi kwemibhalo yomthethosisekelo ye-EOT. Isibonelo, amandla okuphikisa izenzo ezithile, ukugunyaza izinqumo ezithile noma ukuba nelungelo lokubonisana nezindaba ezithile. Kungenjalo, indima yoMkhandlu ingase ibe ukweluleka ngokwemvelo.

Okokugcina, ukuthengiswa kohwebo kubantu bangaphandle kungagcwala ukungaqiniseki. Ngokuphambene, ukushintshela ku-EOT kuqondile kakhulu njengoba abasebenzi bengabathengi, futhi sebenokuqonda okujulile kokusebenza kwenkampani, isiko, nombono, okuqinisekisa ukuqhubeka kwebhizinisi kanye nokukhula okuzinzile.

Esimeni esifanele, ukushintshela ku-EOT kunikeza izinzuzo hhayi nje ebhizinisini nakumnikazi ophumayo, kodwa nakuzo zonke Izisebenzi Ezifanelekayo. Lesi sakhiwo singabhekana nokugcinwa kwethalente kanye nezinkinga zamaholo ezihlobene nokwehla kwamandla emali, sikhuthaze umnotho oqinile kanye nomphakathi olinganayo.

3. Kungani usebenzisa i-Isle of Man Trustee ku-Employee Ownership Trust yakho?

Ama-Trustees aqokwe ukuphatha i-EOT azoba Nesihloko Esisemthethweni Sezabelo Ze-EOT futhi akweleta Abahlomulayo inhlanganisela Yemisebenzi Ye-Trustee kanye Nemisebenzi Yokuqinisekisa. Le misebenzi yomthetho ingaba nzima futhi ithwale izinga lesikweletu. Imisebenzi ebaluleke kakhulu okufanele icatshangelwe, ihlanganisa:

  • Ukugcina nokwenza ngokwentshisekelo Yabahlomuli
  • Imfuneko yokugwema ukungqubuzana kwezintshisekelo
  • Ukusebenzisa ukunakekela nekhono elifanele
  • Ukuqonda nokwenza izibopho zabo ngokuhambisana nemigomo yeThrasti
  • Ukwenza ngokufanele nangokungachemi esikhundleni sabo njenge-Trustee

Nakuba kuvamile ukuthi ama-Trustees e-EOT kube abantu ngabanye noma i-Trustee Eyingcweti yangaphandle, amanye amabhizinisi akhetha i-SPV ukuze isebenze njenge-Private Trust Company (PTC). Uma lo mzila usukhethiwe, ama-Trustees aba Abaqondisi be-PTC. Nakuba uhlaka lwe-PTC lunikeza Isikweletu Esikhawulelwe, sivikela izimpahla zomuntu siqu Zabaqondisi Abaphatheli esenzweni somthetho esiqondiswe ku-PTC, asihlinzeki ngesihlangu esiphelele. Isibonelo, ezimeni zecala lobugebengu, ukwehluleka kwe-Fiduciary Duties noma Ukunganaki Okukhulu njll. Ama-Trustees angabhekana nesibopho somuntu siqu, noma esihlangene kanye nesiningana.

Ukusebenza njenge-Trustee kuwumsebenzi onzima ongaba inkimbinkimbi futhi kufanele uqondwe ngokugcwele ngaphambi kokuqokwa. Ukukhetha ama-Trustees afanele e-EOT kubalulekile ngenxa yesimo esingaba sesikhathi eside sokuqokwa. Ngokuvamile, amakhandidethi angahlukaniswa ngama-Lay Trustees nama-Professional Trustees. Ungakwazi funda kabanzi ngomehluko ojwayelekile phakathi kwama-Lay nama-Professional Trustees lapha.

Izinketho zokubeka i-Trustee zama-Trustee Ownership Trust:

Ama-Trustees Abasebenzi angase acatshangelwe njengoba esesimweni esihle sokuqondisa ukuqonda mayelana nokusebenza kwansuku zonke nezinselele zebhizinisi, ukuvala ukuxhumana phakathi kwabasebenzi neThrasti. Ngaphezu kwalokho, lokhu kuqokwa kunganikeza ithuba lokuthuthukisa ithalente ukuze libe yingxenye yohlelo olubanzi lokulandelana. Ngakho-ke, I-Trustee Yesisebenzi ingase yengeze inani ekuthathweni kwezinqumo zamasu futhi ikhuthaze isiko elihambisana ne-EOT, kuyilapho ibalungiselela izibopho zesikhathi esizayo.

Amabhizinisi avame ukucabangela ukuqoka ama-Trustees ezingeni leBhodi. Ikakhulukazi, Abaqondisi Abangeyona Ingxenye Yesigungu Seziphathimandla banganikeza umbono olinganiselayo ngomqondo wamasu wenkampani, banikeze ukumeleleka kweBhodi ku-Trust futhi basebenze ngokuzimela okungeziwe.

Abanikazi abaphumayo bangase bathambekele ekubambeni izindima zama-Trustees noma baqoke abantu abasondelene nabo, belindele ukugcinwa kwethonya ebhizinisini. Nakuba lokhu kungase kubonakale kunengqondo ekuqaleni, ikakhulukazi kubasunguli abawukhathalela ngokujulile umkhondo wenkampani yabo, kuthwala izingibe. Ukulawula okuqhubekayo kanye nomthelela kumnikazi ophumayo kungaphazamisa ukuvela kwebhizinisi futhi kunganaki izinzuzo zangempela zokushintshela kumodeli yesisebenzi.

The I-HMRC Open Consultation icabangele ukuphuma kokuqokwa kwabanikazi futhi incoma ukukhawulela ukubamba iqhaza kwabanikazi bangaphambili nabasondelene nabo endimeni encane. Noma ikuphi ukwephulwa kwalokhu ngemva kokulahlwa kuyoba umcimbi ongafaneleki, okuholela enkokhisweni esheshayo yentela ye-CGT kubaphathiswa, noma umnikazi wangaphambili uma kungakapheli unyaka wokuqala ngemva kokulahlwa.

Nokho, ukuqokwa kwe iyiphi I-Lay Trustee inezinselele:

  • Thembela Uchwepheshe: Ama-Trustees Angasebenzi angase angabi nalo ulwazi lwangaphambili ekuphathweni kwe-Trust, imisebenzi ye-fiduciary, noma ukwengamela kwebhizinisi okudinga ukuqeqeshwa nokuzibophezela okuqhubekayo kwe-CPD. Lokhu kungasho ijika lokufunda elikhuphukayo, elingaholela emaphutheni noma ukungasebenzi kahle.
  • Izingxabano Zesithakazelo: Isisebenzi noma abaphathiswa abangabanikazi abaphumayo bangase bazithole besezimeni lapho izintshisekelo ezinhle ze-Trust zingqubuzana nezintshisekelo ezikhona noma imizwa yozakwabo noma Ibhodi. Ngokwesibonelo, umnikazi ophumayo angase abe nezithakazelo zezezimali zomuntu siqu noma ezinye izinhlelo ezingase zingqubuzane nezintshisakalo ZabaSebenzi Abafanelekayo noma impumelelo yesikhathi eside yebhizinisi. Ngaphezu kwalokho, nakuba i-NED izimele kakhulu, basaqashwe yinkampani futhi basondelene kakhulu kunalokho okungake kwenzeke.
  • Umthwalo Wokuphatha: Ukukhonza njengesisebenzi noma i-NED kanye ne-Trustee kungase kudideke, ikakhulukazi lapho kulinganisa imithwalo yemfanelo yobungcweti neyomphathiswa.
  • Inhloso kanye nokuzimela: Ukuxhumana okujulile nebhizinisi kuyinkemba esika nhlangothi zombili. Kungasiza ekuqondeni ama-nuances kodwa futhi kungase kuvimbele ukuthathwa kwezinqumo okungachemile. Ngaphezu kwalokho, lapho abanikazi abaphumayo noma Amalungu Ebhodi esebenza eduze Kwabaphathiswa abangabasebenzi, kubalulekile ukwamukela ukuthi lezi zinhlangano zingase zilawule izimpikiswano ezibalulekile nokwenziwa kwezinqumo, ngenxa yamandla obuntu nolwazi. Ngaphezu kwalokho, ama-Trustees e-EOT ngokwemvelo azobhekana nengcindezi evela kumalungu ebhizinisi, okungenza kube nzima ukugcina ukungakhethi noma ukwenza izinqumo ezingathandwa kodwa ezidingekayo.
  • Ukuthotshelwa Kwezomthetho Nezokulawula: Ukuphatha ngokuthembana kuvame ukubandakanya izibopho zezomthetho eziyinkimbinkimbi nezokulawula. Ama-Trustees Angenalwazi angase angazazi lezi zindawo, okungase kuholele ekungathobelini noma ezindabeni zomthetho.

I-Professional Trustee Option ye-Employee Ownership Trust:

Ukukhetha i-Professional Trustee ye-EOT yakho kubhekana nokukhathazeka okuhlukahlukene okuhlobene nokuphathwa kokuthenjwa kanye nokunciphisa ubungozi. Lokhu kukhetha kuvikela i-EOT ekuphatheni kabi okungaba khona kanye nokungathobeli umthetho ngokuqasha uchwepheshe wenkampani yangaphandle ogxile kakhulu ekubuseni ngokwethenjwa.

I-Trustee Eyingcweti, ezimele ngokuphelele, iqinisekisa ukuthathwa kwezinqumo okungachemi nokungachemi, okubaluleke kakhulu ekuvikeleni izintshisekelo zabazuzi be-EOT kanye nokuqinisekisa ukubusa okuqinile. Badlala indima ebalulekile ekuxazululeni izingxabano, ukusebenzisa ulwazi lwabo oluningi, kanye nokuhlinzeka ngombono omusha, wangaphandle ekuhleleni amasu.

Behlonyiswe ngezinhlelo ezikhethekile nezindlela zokuphatha kahle i-EOT, banikela ngokunaka okungahlukaniseki ekuphathweni kokwethenjwa, beqinisekisa ukuthi akukho ukungqubuzana nezinye izindima nezibopho. Okubalulekile, ngokungafani nama-Lay Trustees, i-Professional Trustee ingaletha ubudlelwano obuqhubekayo nobuzinzile ne-EOT ngokungapheli, ikakhulukazi uma kukhethwa Umhlinzeki Wezinkonzo Ze-Trust onenzuzo ephansi yabasebenzi, okugqugquzela ukuxhumana kwebhizinisi okungaguquki, kwesikhathi eside.

I-Isle of Man Professional Trustees ye-Employee Ownership Trusts

Njengesikhathi sokubhala, awekho amashaji e-IHT aphakamayo ekudluliseleni amasheya omnikazi ophumayo ku-EOT futhi i-EOT nayo ikhululiwe ku-IHT Relevant Property Regime. Ngakho-ke, nalapho umnikazi ophumayo, inkampani kanye nabasebenzi bengamaDomiciliaries Abahlali Bentela base-UK, okwamanje akukho lutho oluvimbela ukusetshenziswa Kwabaphathiswa Abangebona Izakhamuzi. Eqinisweni, kungaba nezizathu eziphoqayo ezingezona ezentela zokukhetha ama-Trustees Ochwepheshe Abangahlali, njengalawo atholakala e-Isle of Man. Nokho, kubalulekile ukuvuma ukuthi icala ngalinye lidinga ukucatshangelwa ngokwalo - njengazo zonke izinto ezihlobene ne-Trust, usayizi owodwa awulingani zonke.

Isle of Man Trustees, njenge Dixcart, kudingeka ukuthi unikezwe ilayisense ngaphansi kweFinancial Services Act 2008 kanye ne Ukulawulwa Kwemisebenzi Elawulwayo 2011, ukuqinisekisa ukwenganyelwa okungaguquki kokulawulwa yi Isle of Man Financial Services Authority. Lokhu kwengamela kuqinisekisa amaklayenti ukuthi lawa ma-trustees anamathela ngokuqinile emikhubeni ehamba phambili ezibophweni zawo ze-EOT.

Ngaphezu kwalokho, i-Isle of Man yaziwa emhlabeni wonke njengesizinda sezimali samazwe ngamazwe esiyisibonelo, esiziqhayisa ngendawo yezombusazwe, ezomnotho, neyokulawula ezinzile. Njengoba kunezimpande ezijulile ekuhleleni okuyinkimbinkimbi kwe-Trust kanye ne-Corporate, umkhakha wezinsizakalo zezezimali zakulesi siqhingi ugcwele ochwepheshe abanolwazi.

I-Isle of Man ne-UK zihlukaniswa yi-Irish Sea, okusho ukuthi i-Isle of Man Professional Trustees izimele ngempela ebhizinisini lase-UK eliphethwe yi-EOT. Kodwa-ke, ukusondela kwayo nezixhumanisi zezokuthutha kusho ukuthi ama-Trustees angakwazi ukuhambela imihlangano ebalulekile yase-UK ngokushesha, enikeza inhlanganisela ekahle yokuzimela nokufinyeleleka.

4. I-Dixcart Ingasiza Kanjani Ngokuhlela I-Employee Ownership Trust?

I-Dixcart Isle of Man ibilokhu isiza ngamabhizinisi aphethwe abanikazi, izinhlelo ze-Trust eziyinkimbinkimbi kanye nezinhlaka eziyinkimbinkimbi zobunikazi bamasheya abasebenzi iminyaka engaphezu kwengu-30 - ngakho-ke, sisesimweni esihle kakhulu sokusiza ngama-Employee Ownership Trust.

Ngokusebenzisa ubuchwepheshe be-Dixcart kanye nezinsizakalo ezigxile kwikhwalithi, singakwazi ukuletha inqaba ephumelelayo phakathi kwamabhizinisi nobunikazi bawo, sinikeze amasheke namabhalansi ebhizinisini, isiqinisekiso ngokumelene nokungqubuzana kwezintshisekelo nokuthi amalungelo kanye nentshisekelo yabazuzi kuyohlale kuyizinto eziza kuqala. .

Thola in Touch

Uma ungathanda ukuxoxa ngokuthi izinsizakalo zethu ze-Professional Trustee zingakwengeza kanjani ukuhlela kwakho kwe-Employee Ownership Trust, sicela ukhululeke ukuxhumana no-Paul Harvey e-Dixcart: iseluleko.iom@dixcart.com

IDixcart Management (IOM) Limited inikwe ilayisense yi-Isle of Man Financial Services Authority.

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