New HMRC avoidance spotlight on employee benefit trusts | Practical Law
https://content.next.westlaw.com/practical-law/document/I6702db89e84e11e398db8b09b4f043e0/New-HMRC-avoidance-spotlight-on-employee-benefit-trusts?viewType=FullText&transitionType=Default&contextData=(sc.Default)
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.
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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
Related Content
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.