The proposed minimum tax trust MTT) regime is likely to fundamentally change how private groups structure their businesses and investments.
Our Tax & Revenue team have prepared a comprehensive Tax Alert exploring the MTT tax treatment, the implications for corporate beneficiaries and the options for restructuring or making an Excluded Election Trust election.
In addition to giving an overview of the measures, the Tax Alert explores in detail the fundamental planning issues for private groups and their accounting advisers.
Click to read the alert here.
This publication has been prepared for general guidance on matters of interest only and does not constitute professional legal advice. You should not act upon the information contained in this publication without obtaining specific professional legal advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this publication and to the extent permitted by law, Cowell Clarke does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting or refraining to act in relation on the information contained in this publication or for any decision based on it.





