EBT's have been receiving a fair bit of press coverage recently. One company offering a structure that fell foul of the BN66 legislation is locked in a high court case, as the HMRC looks to claw back 7 years of back taxes, leaving many contractors that used the scheme on the verge of bankruptcy.
It really all depends on how the EBT is structured, but we warn any contractor or employee looking to utilise an EBT structure to do so with their eyes open. The HMRC are able, with the governments help to apply legislation retrospectively and the new government are very focused on closing as many tax loopholes as possible.
We would recommend that you examine closely the structure you are going to use and ask to look at the 'QC, tax approval' that they should have received.