Income Tax: Tax avoidance: Ramsay applied | Practical Law
The Upper Tribunal has held that a marketed tax avoidance scheme to avoid income tax and National Insurance contributions on bonus payments did not fall foul of the anti-avoidance case law.
The Upper Tribunal has held that a marketed tax avoidance scheme to avoid income tax and National Insurance contributions on bonus payments did not fall foul of the anti-avoidance case law.