Amending the perpetuities rule and simplifying employee ownership

This call for evidence seeks views on what government can do to further simplify the use of employee ownership.

It also seeks evidence from UK stakeholders on recommendation in the Nuttall Review of Employee Ownership. This recommended that employee benefit trusts should be able to last forever, and should not be subject to the rule against perpetuities. The rule against perpetuities prevents property from being tied up indefinitely.