New HMRC avoidance spotlight on employee benefit trusts | Practical Law

HMRC has added arrangements that aim to circumvent the proposed disguised remuneration legislation (draft Part 7A of the Income Tax (Earnings and Pensions) Act 2003) to their spotlights on avoidance schemes.

New HMRC avoidance spotlight on employee benefit trusts

Practical Law UK Legal Update 8-505-0076 (Approx. 3 pages)

New HMRC avoidance spotlight on employee benefit trusts

by PLC Share Schemes & Incentives

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Published on 03 Mar 2011 • England, Wales

HMRC has added arrangements that aim to circumvent the proposed disguised remuneration legislation (draft Part 7A of the Income Tax (Earnings and Pensions) Act 2003) to their spotlights on avoidance schemes.