Guidance

PAYE and National Insurance contributions, Corporation Tax and Inheritance Tax: using trusts and similar entities to reward employees (Spotlight 5)

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

PAYE and National Insurance contributions, Corporation Tax and Inheritance Tax: using trusts and similar entities to reward employees (Spotlight 5)

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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