HMRC publishes FAQs on draft anti-avoidance legislation on disguised remuneration

Resource type: Legal update: archive

Status: Published on 22-Feb-2011

Jurisdictions: England, Wales

HM Revenue & Customs has published a set of Frequently Asked Questions relating to the scope and application of the draft anti-avoidance legislation on "disguised remuneration", including remuneration provided through employee benefit trusts and employer-financed retirement benefit schemes.

PLC Share Schemes & Incentives

Register for free access

To access this resource and thousands more, register for a free, no-obligation trial of Practical Law. Register using the button below, telephone +44 (0)20 7202 1220 or e-mail info@practicallaw.com.

A free trial will give you:

✔	Unlimited access to Practical Law online know-how
✔	Thousands of market standard documents and clauses
✔	Daily alerts and weekly update e-mails on key legal developments in your practice area
	Register

Log in

To access this resource, log in below or register for free access.

Contact us

Our customer services team are available every working day 8.30am to 7pm (GMT).

Actions

Resource information

Show resource details Hide resource details

Resource ID: 5-504-8928
Published: 22-Feb-2011
Products: PLC Law Department Email, PLC UK Financial Services, PLC UK Pensions, PLC UK Share Schemes & Incentives, PLC UK Tax

Ask a question

Related content

Topics

BankingBanking (http://incentives.practicallaw.com/7-385-1287)
Employee Benefit TrustsEmployee Benefit Trusts (http://incentives.practicallaw.com/9-205-7170)
High Level StandardsHigh Level Standards (http://incentives.practicallaw.com/8-201-5208)
Incentives and Pensions: TaxIncentives and Pensions: Tax (http://incentives.practicallaw.com/9-376-3553)
Tax and Accounting: PensionsTax and Accounting: Pensions (http://incentives.practicallaw.com/8-103-1346)
Tax and NICs for IncentivesTax and NICs for Incentives (http://incentives.practicallaw.com/6-205-7176)

Practice note: overview

Setting up an employee benefit trust: an overview Setting up an employee benefit trust: an overview (http://uk.practicallaw.com/topic3-504-8302)

Practice note

Disguised remuneration rules (Part 7A, ITEPA 2003): legislation tracker Disguised remuneration rules (Part 7A, ITEPA 2003): legislation tracker (http://uk.practicallaw.com/topic2-505-5944)

Legal update: archive

2011 Budget: HMRC confirms Part 7A (disguised remuneration) draft legislation to be amended 2011 Budget: HMRC confirms Part 7A (disguised remuneration) draft legislation to be amended (http://uk.practicallaw.com/topic8-505-3758)
Draft anti-avoidance provisions to tax disguised remuneration (including EBT benefits and EFRBS) Draft anti-avoidance provisions to tax disguised remuneration (including EBT benefits and EFRBS) (http://uk.practicallaw.com/topic3-504-1876)
EBTs beware: new Part 7A exclusions for share plans are restrictive and complex EBTs beware: new Part 7A exclusions for share plans are restrictive and complex (http://uk.practicallaw.com/topic2-505-5109)
New HMRC avoidance spotlight on employee benefit trusts New HMRC avoidance spotlight on employee benefit trusts (http://uk.practicallaw.com/topic8-505-0076)

{ "siteName" : "PLC", "objType" : "PLC_Doc_C", "objID" : "1247446926353", "objName" : "HMRC publishes FAQs on draft anti-avoidance legislation on disgu", "userID" : "2", "objUrl" : "http://uk.practicallaw.com/cs/Satellite/5-504-8928?source=relatedcontent", "pageType" : "", "contentAccessed" : "false", "analyticsPermCookie" : "21072baca:13ec0f9b2ad:-6b00", "analyticsSessionCookie" : "21072baca:13ec0f9b2ad:-6aff", "statisticSensorPath" : "http://analytics.practicallaw.com/sensor/statistic" }

HMRC publishes FAQs on draft anti-avoidance legislation on disguised remuneration

Register for free access

Log in

Contact us

Cookie Policy