Employer-financed retirement benefit schemes
Anti-avoidance provisions
Background to
Benefits
Changes post-2011
Contributions
Employer's cost of insuring against non-payment of benefit
Excluded benefits
Foreign service, meaning
Group life policies
Income provided through third parties
Information to be provided
Loans
Notices requiring documents
Pre-5 April 1980
Relevant benefits
Restriction of deductions
No relief for provision by employer
Non-contributory provision
Rules, structure of
Gateway
Generally
Loans
Relevant benefits
Relevant person
Taxation
Benefits
Contributions
Investments
Statutory overview
Third party arrangements
Third party payments of money/transfer of assets
Transactions generating liability
Transition
Unfunded schemes