On 10 August 2016 HMRC published a consultation on salary sacrifice for the provision of benefits in kind. The consultation seeks views on limiting
When the non-dom charge was introduced in 2008, the Budget papers contained a lengthy opinion obtained by HMRC from Skadden, Arps, Slate, Meagher and Flom LLP, the distinguished US firm, to the effect that credit would be available for the £30,000 charge against the individual’s liability to US tax.
HM Revenue & Customs (HMRC) has published its draft guidance on the disguised remuneration anti-avoidance legislation in Schedule 2 to Finance Act 2011.
HMRC has published its draft guidance on the 'Disguised Remuneration' legislation included in the Finance Act 2011.
HM Revenue & Customs (HMRC) last week produced a revised version of its Frequently Asked Questions (FAQs) on the vexed subject of disguised remuneration.
The budget statement delivered by Chancellor George Osborne today was fairly light in relation to measures affecting private pension schemes.
HM Revenue & Customs (HMRC) has published a set of frequently asked questions (FAQs) on the scope and application of the draft anti-avoidance legislation on 'disguised remuneration', published in December 2010.
The Transfers of Assets Abroad legislation in and around section 720 Income Tax Act 2007 (probably still better known under its previous incarnation as Section 739 TA 1988) is exceptionally complex, being designed to frustrate plans to avoid income tax by arranging for income to be paid abroad.
On 9 December 2010 HMRC released draft legislation in the Finance Bill 2011 designed to "tackle arrangements involving trusts and other vehicles used to reward employees which seek to avoid, defer or reduce tax liabilities".
We have ploughed through the reams of provisions and consultations to give you in this briefing a 'what you need to know summary guide to the announcements affecting business taxation'.