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Legal Update

“Disguised Remuneration” – the Net Shrinks for Employee Share Schemes

March 2011
Mayer Brown Legal Update
On 9 December 2010, HMRC published draft legislation aimed at closing down certain tax planning arrangements for employee bonuses, usually involving employee benefit trusts (EBTs) and loans and/or sub-trusts, which they are terming “disguised remuneration”.
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