Guidance
GAAR Advisory Panel opinion of 25 June 2018: employee rewards using deeds of contribution, employee loan and tripartite agreements
Use the GAAR Advisory Panel opinion on deeds of contribution, employee loans and tripartite agreements to help you recognise abusive tax arrangements.
Documents
Details
Use this opinion together with the General Anti-Abuse Rule (GAAR) guidance to help you recognise abusive tax arrangements.
皇冠体育app opinion covers:
- deeds of contribution
- employee loan agreements
- tripartite agreements
- employee obligation to employer-financed retirement benefit schemes (EFRBS)
皇冠体育appy affect Income Tax and Corporation Tax.
皇冠体育app GAAR Advisory Panel鈥檚 opinion is:
- entering into the tax arrangements is not a reasonable course of action in relation to the relevant tax provisions
- carrying out the tax arrangements is not a reasonable course of action in relation to the relevant tax provisions
Updates to this page
Published 18 July 2018