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167 results found

Article

Squire Patton Boggs | United Kingdom | 5 Jan 2011

Employee benefit trusts

Employee benefit trusts (EBTs) and employer-funded retirement benefits schemes (EFRBSs) have been dealt a crushing blow by the draft clauses for the Finance Bill 2011.

Article

Freshfields Bruckhaus Deringer | United Kingdom | 9 Dec 2010

Employee benefit trusts in the firing line?

The Treasury published draft legislation today (9 December) which is intended to tackle tax avoidance using "disguised remuneration".

Article

Squire Patton Boggs | United Kingdom | 30 Apr 2010

Inheritance tax: omissions

An interesting decision has been published by the Tax Tribunal relating to the question whether the deferral of retirement benefits by a pensioner represented an omission to exercise a right, giving rise to a transfer of value for inheritance tax purposes: Fryer (Executor of Patricia Arnold Deceased) v HMRC.

Article

Norton Rose Fulbright | United Kingdom | 20 May 2008

HMRC publishes Pensions Tax Simplification Newsletter no 33

HMRC’s latest newsletter, issued on 6 May 2008 reminds pension scheme administrators about the tax avoidance disclosure regime.

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