E4.1057 Disguised Remuneration—Relevant Steps

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Commentary

Personal and employment tax

E4.1057 Disguised remuneration—relevant steps

The charging provisions in ITEPA 2003, Pt 7A, Ch 2 (ss 554Z2–554Z15) do not apply unless a relevant step is taken¹. It is the value

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D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

E5.406A Employees of European Union institutions—tax exemptions

B6.749 ATED—property developers

B3.325 General exclusions—first-year qualifying expenditure

B4.130 Summary of OECD guidelines on arm's length principle

I3.367 Fall in value relief—changes in interests in land

B5.123 BPS—negligible value claims

A1.543 Welsh GAAR

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

E8.811 National Insurance number—refusal of application

E4.1118 Calculation and payment of tax due on retrospective income

E1.1435 Appealing transactions in securities counteraction notices

D1.404B Large company definition for R&D tax relief

E4.115 Employment income—place of performance of duties

D1.1061 Substantial shareholding exemption—interaction with other reliefs

E7.234 Other types of lifetime benefit lump sum

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D4.412 CFCs—excluded territories exemption

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E4.1057 Disguised remuneration—relevant steps

Personal and employment tax

E4.1057 Disguised remuneration—relevant steps

D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

E5.406A Employees of European Union institutions—tax exemptions

B6.749 ATED—property developers

B3.325 General exclusions—first-year qualifying expenditure

B4.130 Summary of OECD guidelines on arm's length principle

I3.367 Fall in value relief—changes in interests in land

B5.123 BPS—negligible value claims

A1.543 Welsh GAAR

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

E8.811 National Insurance number—refusal of application

E4.1118 Calculation and payment of tax due on retrospective income

E1.1435 Appealing transactions in securities counteraction notices

D1.404B Large company definition for R&D tax relief

E4.115 Employment income—place of performance of duties

D1.1061 Substantial shareholding exemption—interaction with other reliefs

E7.234 Other types of lifetime benefit lump sum

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D4.412 CFCs—excluded territories exemption

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E4.1057 Disguised remuneration—relevant steps

Personal and employment tax

E4.1057 Disguised remuneration—relevant steps

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