»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp following guidance contains examples of the types of employment-related trusts set up by employers.

»Ê¹ÚÌåÓýapp instructions deal only with the action to take in relation to the trusts. »Ê¹ÚÌåÓýapp instructions do not deal in detail with issues of whether sums that an employer pays are allowable for trading purposes. Nor do they address the employment income treatment of such sums in the hands of the employees which can be found in the appropriate guidance manual.