Part 7A of ITEPA 2003 (disguised remuneration): overview | Practical Law

Part 7A of ITEPA 2003 (disguised remuneration): overview | Practical Law

This note provides an overview of Part 7A of the Income Tax (Earnings and Pensions) Act 2003, which counters the use of employee benefit trusts and other intermediaries to reward employees in a way that avoids income tax or NICs. This legislation is often referred to as the "disguised remuneration" rules.

Part 7A of ITEPA 2003 (disguised remuneration): overview

Practical Law UK Practice Note Overview 2-506-7659 (Approx. 12 pages)

Part 7A of ITEPA 2003 (disguised remuneration): overview

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This note provides an overview of Part 7A of the Income Tax (Earnings and Pensions) Act 2003, which counters the use of employee benefit trusts and other intermediaries to reward employees in a way that avoids income tax or NICs. This legislation is often referred to as the "disguised remuneration" rules.