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Find out about the General Anti-Abuse Rule (GAAR) Advisory Panel opinions on arrangements that rewarded employees and contractors with contrived loans.
This guidance and self-assessment framework is to help support Local Authorities and NHS organisations and their partners to implement the statutory guidance 'Implementing 'Fulfilling and rewarding lives' in their localities.
Use the GAAR Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
When to operate PAYE if your employee gets incentive awards from you or someone else.
Documents on Senior Civil Service (SCS) performance management and reward.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives
Use the GAAR Advisory Panel opinion on rewarding employees using loans, receiving their services through a third party, and transfer of creditor rights to Employer Financed Retirement Benefit Schemes, to help you recognise abusive tax arrangements.
Use the General Anti-Abuse Rule (GAAR) Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.
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