David Pett

Temple Tax Chambers

David Pett is a barrister at Temple Tax Chambers advising on all direct taxes, but with a special interest in employment-related securities, share plans, employee-owned companies and employees' trusts. He is author and co-editor of 'Employee Shares Schemes' (2-Vol loose-leaf, pub. Thomson Reuters) and other works on the subject. Trained at Clifford-Turner, and for many years partner and Head of Tax at Pinsent Masons, David founded the specialist law firm, Pett Franklin LLP, in 2009 before transferring to the Bar in 2017.

Contributed to

1

Employee–Ownership Trust Deed

Precedents

This is a Precedent trust deed to establish and regulate an employee ownership trust (EOT) for the provision of benefits to employees. An EOT is a particular type of employee benefit trust (EBT) that meets certain statutory criteria and was introduced under the Finance Act 2014, in conjunction with certain tax benefits that became available for companies that are owned by an EOT and for individuals who dispose of shares to an EOT.

Share Incentives