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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.12 Ensuring engagement packages are effective and compliant for tax and NIC purposes /Tax and NIC-effective engagement packages—understanding objectives / E4.1201 Tax and NIC effective engagement—overview
Commentary

E4.1201 Tax and NIC effective engagement—overview

Personal and employment tax

For updates affecting this Division please see Part E0 Updates

Tax and NIC-effective engagement packages—understanding objectives

E4.1201 Tax and NIC effective engagement—overview

This division provides an introduction to some potential tax or NIC structuring which is available, legitimately, as part of an overall employee reward framework. It should be recognised that most aggressive employment tax planning or avoidance routes have now been proved by the courts not to work, (or at least, challenged strongly by HMRC). However the structuring of a well-designed employment package should mean that there is no need to

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