BIM44573 - Specific deductions: employee benefit trusts: general-purpose EBTs: timing of deductions for contributions: contents

1. BIM44575

   General-purpose EBTs: timing of deductions for employers’ contributions: introduction
2. BIM44580

   General-purpose EBTs: timing of deductions for employers’ contributions: overview
3. BIM44585

   General-purpose EBTs: timing of deductions for employers’ contributions: what it applies to
4. BIM44590

   General-purpose EBTs: timing of deductions for employers’ contributions: structure of the legislation
5. BIM44595

   General-purpose EBTs: timing of deductions for employers’ contributions: qualifying benefits
6. BIM44600

   General-purpose EBTs: timing of deductions for employers’ contributions: qualifying expenses
7. BIM44605

   General-purpose EBTs: timing of deductions for employers’ contributions: computing adjustments
8. BIM44610

   General-purpose EBTs: timing of deductions for employers’ contributions: computing adjustments: example
9. BIM44611

   General purpose EBTs: availability of deductions for employers
10. BIM44615

    General-purpose EBTs: timing of deductions for employers’ contributions: payments ‘out of’ contributions
11. BIM44620

    General-purpose EBTs: timing of deductions for employers’ contributions: transfers of assets to employees
12. BIM44630

    General-purpose EBTs: timing of deductions for employers’ contributions: interaction of Corporation Tax rules with employee share schemes deductions
13. BIM44635

    General-purpose EBTs: timing of deductions for employers’ contributions: interaction with unpaid remuneration rules
14. BIM44636

    General-purpose EBTs: timing of deductions for employers’ contributions: disguised remuneration