EIM45850 - Employment income provided through third parties: miscellaneous: contents


EIM45855 Meaning of ‘arrangement’ and ‘tax avoidance arrangement’
EIM45860 Persons ‘linked’ with A
EIM45865 Relevant step taken after A’s death
EIM45870 Subsequent income tax liability: prevention of double charge
EIM45875 Relief where earmarking not followed by further relevant step: general
EIM45880 Relief where earmarking not followed by further relevant step: undertakings given by employers etc in relation to retirement benefits etc: earmarking or security not followed by security or benefit