Anti-avoidance

Anti-avoidance measures

Benefit in kind

Bus services

Canteen meals

Childcare

Childcare vouchers scheme

Dividend sacrifice

General requirements

Legislation

Net pay arrangements (contrasted)

Notional salary, use of

Practicalities

Private use of company car

Restrictions

Retail vouchers

Statutory maternity pay

Structuring arrangements

Supply treatment

Consideration for supply

Old agreements extending past 2011: transitional relief