Part 33-2-2 Tax Treatment of Employee Benefit Schemes Reviewed August 2015 1. Introduction Section 12 of Finance Act 2013 inserted a new section 811B into the Taxes Consolidation Act (hereinafter TCA) 1997. This is an anti-avoidance measure designed to combat schemes whereby an employer places funds in trusts or other arrangements (generally offshore) and where, under such schemes, […]

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