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EBT Settlements

HMRC have announced that the EBT settlement offer (see EBT Settlement Opportunity) is to be withdrawn in March 2015, a little under four years from the date when it was introduced (see HMRC Announcement).   

 In the statement, HMRC have indicated that settlements resulting from the offer have resulted in tax and NIC payments amounting to £800m.

 Where companies or individuals have an interest in an EBT which may fall within the terms of the EBT Settlement, they should consider at an early stage whether to seek to participate before the offer expires.

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