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From 6 April 2010: 50 income tax on earnings over £150,000; Tapered reduction in personal allowance for earnings over £100,000
On 12 May 2009 HM Revenue & Customs (HMRC) published revised guidance on its interpretation of the decision in Mansworth v Jelley
The legislation introducing the new rules on disguised remuneration came into force on 19 July 2011
