Guidance

Pensions schemes: artificial surplus (Spotlight 3)

Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available to help those using them to avoid tax.

• From: HM Revenue & Customs
• Published: 5 August 2010

Documents

Pensions schemes artificial surplus (Spotlight 3)

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‘Spotlights’ warn you about certain tax avoidance schemes which you should be aware of. This is just one of the schemes being widely offered to help those using them to avoid tax.

Published 5 August 2010