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

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

This note considers the gateways that a transaction must pass through for the disguised remuneration rules in Part 7A of the Income Tax (Earnings and Pensions) Act 2003 to apply.

Part 7A of ITEPA 2003 (disguised remuneration): the gateways

Practical Law UK Practice Note 4-504-5317 (Approx. 27 pages)

Part 7A of ITEPA 2003 (disguised remuneration): the gateways

by Practical Law Share Schemes & Incentives
Maintained • United Kingdom
This note considers the gateways that a transaction must pass through for the disguised remuneration rules in Part 7A of the Income Tax (Earnings and Pensions) Act 2003 to apply.