Draft anti-avoidance provisions to tax disguised remuneration (including EBT benefits and EFRBS) | Practical Law

Draft anti-avoidance provisions to tax disguised remuneration (including EBT benefits and EFRBS) | Practical Law

HMRC and HM Treasury published draft legislation for the Finance Bill 2011 on 9 December 2010. This includes provisions to block the use of EBTs and other vehicles to provide benefits to employees or their families while avoiding or deferring income tax and NICs.

Draft anti-avoidance provisions to tax disguised remuneration (including EBT benefits and EFRBS)

by PLC Share Schemes & Incentives
Published on 09 Dec 2010 • England, Wales
HMRC and HM Treasury published draft legislation for the Finance Bill 2011 on 9 December 2010. This includes provisions to block the use of EBTs and other vehicles to provide benefits to employees or their families while avoiding or deferring income tax and NICs.