EIM45850 - Employment income provided through third parties: miscellaneous: contents

1. EIM45855

   Meaning of ‘arrangement’ and ‘tax avoidance arrangement’
2. EIM45860

   Persons ‘linked’ with A
3. EIM45865

   Relevant step taken after A’s death
4. EIM45870

   Subsequent income tax liability: prevention of double charge
5. EIM45875

   Relief where earmarking not followed by further relevant step: general
6. EIM45880

   Relief where earmarking not followed by further relevant step: undertakings given by employers etc in relation to retirement benefits etc: earmarking or security not followed by security or benefit