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Find out about the General Anti-Abuse Rule (GAAR) Advisory Panel opinions on arrangements that rewarded employees and contractors with contrived loans.
Literature review on different workplace rewards in the public sector.
This applies to investment managers in receipt of performance-linked rewards.
Tax avoidance schemes that HM Revenue and Customs (HMRC) believe to be live and widely available, to help those using them to avoid tax.
Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards using multiple tripartite arrangements to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion on rewarding employees using loans, receiving their services through a third party, and transfer of creditor rights to Employer Financed Retirement Benefit Schemes, to help you recognise abusive tax arrangements.
Documents on Senior Civil Service (SCS) performance management and reward.
This research examines the use of ‘pay thresholds’ in reward systems for private and public sector organisations to inform the School Teachers’ Review Body’s consideration of the teachers’ pay system.
A consultation to clarify the tax treatment of rewards paid to investment fund managers.
Tax and reporting rules for employers providing awards for employee suggestions
Use the GAAR Advisory Panel opinion on contractor rewards using loans and transfer of creditor rights to Employer Financed Retirement Benefit Schemes, to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion on employee rewards using a second hand bond, gilt options, additional contributions and 'cooling off rights' to help you recognise abusive tax arrangements.
Use the GAAR Advisory Panel opinion on employee reward arrangements including contributions to a trust, to help you recognise abusive tax arrangements.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
We're seeking views on the CfD Sustainable Industry Reward which aims to accelerate deployment of low carbon electricity generation through offshore / floating offshore wind.
This guidance and self-assessment framework is to help support Local Authorities and NHS organisations and their partners to implement the statutory guidance 'Implementing 'Fulfilling and rewarding lives' in their localities.
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