<?xml version="1.0" encoding="UTF-8"?>
<!-- generator="wordpress.com" -->
<urlset xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.sitemaps.org/schemas/sitemap/0.9" xmlns:image="http://www.google.com/schemas/sitemap-image/1.1" xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd"><url><loc>https://davidpett.tax/2025/10/25/eots-the-new-trustee-independence-requirement/</loc><lastmod>2025-10-27T15:07:44+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2025/09/09/help-from-hmrc-or-is-it-really/</loc><lastmod>2025-09-09T16:21:30+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2025/08/15/new-edition-of-employee-ownership-trusts/</loc><image:image><image:loc>https://davidpett.tax/wp-content/uploads/2025/08/eot-2nd-edition-scaled-1.jpg</image:loc><image:title>EOT-2nd-Edition-scaled</image:title></image:image><lastmod>2025-08-15T11:28:12+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2024/05/14/when-if-ever-does-abbott-v-philbin-still-hold-good/</loc><lastmod>2024-05-15T08:22:31+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2024/05/03/selling-an-eot-owned-company-can-it-be-done-and-what-are-the-consequences/</loc><lastmod>2024-05-04T10:04:27+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2024/04/04/more-about-the-loan-charge/</loc><lastmod>2024-04-04T09:47:19+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2024/03/28/tax-journal-interview/</loc><image:image><image:loc>https://davidpett.tax/wp-content/uploads/2024/04/david-timps.jpg</image:loc><image:title>david-timps</image:title></image:image><lastmod>2024-04-02T16:28:18+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/about/</loc><image:image><image:loc>https://davidpett.tax/wp-content/uploads/2017/11/stairs-lights-abstract-bubbles1.jpg</image:loc><image:title>Placeholder Image</image:title></image:image><lastmod>2024-01-25T17:33:12+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://davidpett.tax/2023/11/30/encouraging-financial-participation-by-company-employees/</loc><lastmod>2023-12-03T19:58:27+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2022/02/17/eots-the-definitive-guide/</loc><image:image><image:loc>https://davidpett.tax/wp-content/uploads/2022/02/eot-book-photo-for-blog.jpeg</image:loc><image:title>EOT book photo for blog</image:title></image:image><lastmod>2023-11-30T11:41:59+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2023/08/24/response-of-the-esop-centre-to-the-hm-treasury-call-for-evidence-on-non-discretionary-tax-advantaged-share-schemes/</loc><lastmod>2023-09-26T18:40:51+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2023/09/25/taxation-of-ebts-suggested-enhancements/</loc><lastmod>2023-09-25T09:46:00+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2023/08/25/share-schemes-and-tupe/</loc><lastmod>2023-09-25T09:20:46+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2023/08/20/employee-ownership-trusts/</loc><lastmod>2023-08-20T21:38:20+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2022/10/14/discretion-in-emi-share-options/</loc><lastmod>2022-10-14T16:59:36+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2022/09/23/todays-budget-announcements/</loc><lastmod>2022-09-23T11:28:21+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2022/03/23/2022-spring-statement-by-the-chancellor-rishi-sunak/</loc><lastmod>2022-03-23T15:27:39+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/contact/</loc><image:image><image:loc>https://davidpett.tax/wp-content/uploads/2017/11/person-smartphone-office-table.jpeg</image:loc><image:title>Placeholder Image</image:title></image:image><lastmod>2022-02-03T16:04:39+00:00</lastmod><changefreq>weekly</changefreq><priority>0.6</priority></url><url><loc>https://davidpett.tax/2021/05/25/emi-call-for-evidence-my-response/</loc><lastmod>2021-05-26T09:58:08+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2021/03/26/tax-avoidance-in-dagenham/</loc><lastmod>2021-03-26T14:18:47+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2020/06/08/unscrupulous-promotion-of-tax-avoidance-to-nhs-workers/</loc><lastmod>2020-06-08T09:28:17+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2020/03/19/ir35/</loc><lastmod>2020-03-19T13:58:25+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2020/03/11/review-of-enterprise-management-incentives-emi-scheme/</loc><lastmod>2020-03-11T15:12:07+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2020/01/31/retrospective-taxation/</loc><lastmod>2020-01-31T15:24:47+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2020/01/08/changes-announced-in-response-to-the-december-2019-report-of-the-morse-review-of-the-loan-charge/</loc><lastmod>2020-01-10T10:15:39+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2019/11/01/a-judicial-review-of-the-loan-charge/</loc><lastmod>2019-11-01T12:50:07+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2019/10/21/the-loan-charge-so-what-should-be-recommended-to-government/</loc><lastmod>2019-10-22T12:10:21+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2019/09/27/independent-review-of-the-loan-charge-submission-made/</loc><lastmod>2019-09-27T19:46:57+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2019/09/11/briefing-note-on-the-loan-charge/</loc><lastmod>2019-09-17T08:57:02+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2019/07/31/in-defence-of-the-outstanding-loan-charge/</loc><lastmod>2019-09-01T09:34:05+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2019/07/01/how-far-will-the-courts-go-to-rectify-a-tax-statute/</loc><lastmod>2019-07-01T14:58:09+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2019/05/05/when-is-a-share-or-share-option-employment-related-so-as-to-come-within-the-scope-of-the-charging-provisions-of-part-7-itepa-2003/</loc><lastmod>2019-05-05T17:24:14+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2019/04/05/the-loan-charge-has-bitten-so-what-now/</loc><lastmod>2019-04-05T12:46:26+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2019/03/07/employee-share-ownership-at-its-best-the-xtrac-story/</loc><lastmod>2019-03-07T20:28:14+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2019/03/04/inheritance-taxes-and-employees-trusts-a-need-for-change/</loc><lastmod>2019-03-04T18:46:21+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2019/01/04/finance-bill-changes-to-entrepreneurs-relief/</loc><lastmod>2019-01-07T16:44:39+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2018/09/30/labours-inclusive-ownership-funds-is-there-a-more-sensible-structure/</loc><lastmod>2018-10-03T11:09:24+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2018/08/16/trustees-of-employees-trusts-are-you-doing-enough-in-response-to-the-upcoming-outstanding-loan-charge-to-income-tax-and-nics/</loc><lastmod>2018-08-16T12:01:15+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2018/07/11/emi-share-options-a-new-transparency-obligation/</loc><lastmod>2018-07-12T08:11:50+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2018/05/20/emi-share-options-eu-re-grants-state-aid-approval/</loc><lastmod>2018-05-20T13:09:29+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2018/04/04/emi-share-options-a-eu-fly-in-the-ointment/</loc><lastmod>2018-04-05T13:59:21+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2018/03/13/proposal-for-a-new-tax-favoured-employees-share-incentive-plan-for-companies-under-the-control-of-private-equity/</loc><lastmod>2018-03-22T12:39:17+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2018/02/06/disguised-remuneration-ebts-and-the-new-outstanding-loan-charge-applying-in-april-2019-what-if-the-individual-dies-in-the-meantime/</loc><lastmod>2018-02-06T17:42:07+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2018/02/06/the-new-hmrc-trust-registration-service-an-hmrc-clarification/</loc><lastmod>2018-02-06T17:00:17+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2017/11/22/more-on-autumn-2017-budget-announcements/</loc><lastmod>2017-11-22T16:07:14+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2017/11/22/saye-share-option-schemes-autumn-2017-budget-change/</loc><lastmod>2017-11-22T14:32:28+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2017/11/09/hmrcs-new-trust-registration-service-trustees-obligation-to-register/</loc><lastmod>2017-11-08T19:04:13+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2017/11/08/fresh-thinking-a-new-share-incentive-scheme-for-employees-of-pe-backed-companies/</loc><lastmod>2017-11-08T12:04:53+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2017/10/31/glasgow-rangers-the-final-score-remuneration-paid-to-a-third-party-is-taxable/</loc><lastmod>2017-11-08T11:59:34+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2017/11/07/selling-a-company-tax-free-to-an-employee-ownership-trust-eot/</loc><lastmod>2017-11-07T20:39:29+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2017/11/07/longmark-london-tax-conference-2017/</loc><lastmod>2017-11-07T17:45:32+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax/2017/11/01/eu-publishes-a-regulation-replacing-the-eu-prospectus-directive-new-exemptions-from-the-requirement-to-issue-a-prospectus/</loc><lastmod>2017-11-07T17:08:53+00:00</lastmod><changefreq>monthly</changefreq></url><url><loc>https://davidpett.tax</loc><changefreq>daily</changefreq><priority>1.0</priority><lastmod>2025-10-27T15:07:44+00:00</lastmod></url></urlset>
