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Proposed National Insurance Contributions (NICs) changes for Disguised Employment and Profit Deferral under Alternative Investment Fund Managers Directive.
This document gives guidance on the disguised investment management fees legislation, introduced by Finance Bill 2015.
This document details the changes announced at Budget 2016 to tackle the use of disguised remuneration (DR) tax avoidance schemes, including those where individuals are paid in loans through structures such as Employee Benefit Trusts (EBTs).
This Tax Information and Impact Note is about investment managers disguised fee income.
Find out about the tax avoidance arrangements used by some umbrella companies.
Changes to the measures to tackle disguised remuneration tax avoidance schemes since Autumn Statement 2016.
Further changes to tackle disguised remuneration tax avoidance schemes since Spring Budget 2017 including the close companies’ gateway and new information requirements for the loan charge.
Facts, figures and information on tax avoidance loan schemes and the loan charge.
This tax information and impact note supports the government's commitment to tackling tax avoidance and aims to deter the future use of disguised remuneration avoidance schemes.
How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.
A technical consultation on the details of changes announced at Budget 2016 to tackle disguised remuneration tax avoidance schemes, including draft legislation.
We welcome views on ways to tackle future use of disguised remuneration tax avoidance.
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