1007-500 Avoidance and anti-avoidance
Contents:
- 1007-500 Avoidance and anti-avoidance: introduction
- 1007-525 Targeted anti-avoidance provisions (TAARs)
- 1007-528 Optional Remuneration Arrangements (OpRA)
- 1007-550 Abnormal pay practices
- 1007-575 Practices avoiding or reducing liability
- 1007-600 Payments-in-kind
- 1007-625 Personal service companies – IR35 and managed service companies
- 1007-650 Summary of the current NIC rules for IR35
- 1007-660 IR35 in the public sector
- 1007-670 IR35 in the private sector
- 1007-675 Summary of the NIC rules for managed service companies