Spotlight 58: Disguised remuneration: tax avoidance using unfunded pension arrangements

Published on: 14 June 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has published Spotlight 58 – tax avoidance arrangement attempting to avoid corporation tax, income tax and National Insurance contributions (NICs) by using unfunded pension arrangements.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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