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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.11 The 'Pay As You Earn' system /Retrospective employment income / E4.1117 Retrospective employment income—overview
Commentary

E4.1117 Retrospective employment income—overview

Personal and employment tax

E4.1117 Retrospective employment income—overview

On 2 December 2004 the Paymaster-General announced, in a written statement, that the government would, if necessary, use retrospective legislation to counter tax avoidance schemes, with particular focus on such remuneration provided in the form of employment related securities (see Division E4.5). The first occasion following the announcement

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