2024Å·ÖÞ±­Èü³Ì

Introduction

Relevant arrangement

Relevant arrangement to provide A-linked benefits

Relevant transaction

Relationship between relevant transaction and relevant arrangement

Relevant transaction - employment and material interest conditions

Relevant transaction – excluded transactions

Relevant step and relevant transaction

Relevant arrangement, relevant step and relevant transaction – timing and avoidance purpose

Interaction with amounts also chargeable as redirected earnings

Exclusions

Relevant steps taken after employee’s death

Double taxation - interaction with section 455 CTA 2010 or section 415 ITTOIA 2005