Source: http://uk.practicallaw.com/2-505-5944?service=ld
Timestamp: 2017-01-18 18:16:46
Document Index: 21159183

Matched Legal Cases: ['art 7', 'art 7', 'art 7', 'art 7', 'art 7', 'art 7', 'art 7']

Law stated as at 12-Jun-2014
A practice note tracking the progress of Part 7A (employment income provided through third parties) of the Income Tax (Earnings and Pensions) Act 2003 and associated legislation and guidance, and bringing together all the PLC Share Schemes & Incentives resources on Part 7A. The legislation was introduced by Finance Act 2011 and applies in full from 6 April 2011. It is widely referred to as the disguised remuneration legislation, as this was the term used in the original consultation draft (though it is not in the legislation as enacted).
Resource ID: 2-505-5944
Law stated date: 12-Jun-2014
Employee Benefit TrustsEmployee Benefit Trusts (http://uk.practicallaw.com/topic9-205-7170)
Disguised remuneration tax legislation (Part 7A of ITEPA 2003): issues for share plans and other employee benefits (http://uk.practicallaw.comtopic4-504-5317)
Employer-financed retirement benefits scheme (http://uk.practicallaw.comtopic6-205-6493)
Disguised remuneration: is there still a future for employee benefit trusts?
Disguised remuneration: is there still a future for employee benefit trusts? (http://uk.practicallaw.comtopic0-504-8803)
Disguised remuneration: searching for the hidden reward
Disguised remuneration: searching for the hidden reward (http://uk.practicallaw.comtopic9-506-6227)
Part 7A ITEPA 2003: practitioners' views
Part 7A ITEPA 2003: practitioners' views (http://uk.practicallaw.comtopic3-508-2720)
EBTs beware: new Part 7A exclusions for share plans are restrictive and complex (http://uk.practicallaw.comtopic2-505-5109)
HMRC publishes FAQs on draft anti-avoidance legislation on disguised remuneration (http://uk.practicallaw.comtopic5-504-8928)
HMRC publishes revised FAQs on draft Part 7A ITEPA 2003 (http://uk.practicallaw.comtopic8-505-5823)
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