Guidance

GAAR Advisory Panel opinion of 26 January 2018: employee rewards using multiple tripartite arrangements

Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards using multiple tripartite arrangements to help you recognise abusive tax arrangements.

From:
HM Revenue & Customs
Published
26 February 2018

Documents

GAAR Advisory Panel opinion-employee rewards using multiple tripartite arrangements

PDF, 579 KB, 9 pages

Details

Use the opinion together with the General Anti-Abuse Rule (GAAR) guidance to help you recognise abusive tax arrangements.

The opinion covers:

  • rewards for employees

  • obligation to Employer Financed Retirement Benefit scheme

  • tripartite deeds

It affects Income Tax and the amounts chargeable as Corporation Tax.

The GAAR Advisory Panel’s opinion is:

  • entering into the tax arrangements isn’t a reasonable course of action in relation to the relevant tax provisions
  • carrying out of the tax arrangements isn’t a reasonable course of action in relation to the relevant tax provisions

Updates to this page

Published 26 February 2018

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