EIM21801 - Particular benefits: pension provisions: directors and employees of groups of companies

The exemption of the provision of death and retirement benefits in EIM21800 applies to those provided by employers in respect of their own employees. You should also permit exemptions where:

• the employer is a member of a group of companies and
• the expense is incurred by another company in the same group and
• there is no evidence that matters are being arranged so as to give an overall tax advantage to the group and its employees.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)