IHTM42935 - Employee benefit trusts: conditions for relief: payment of tax liabilities out of trust funds
An employee benefit trust may make provision for the payment of tax liabilities, PAYE and NICs, out of the trust funds. »Ê¹ÚÌåÓýapp precise terms under which the trustees may make the payment can affect whether or not the trust meets the conditions of IHTA84/S86, (IHTM42987).