Detailed and complicated anti-avoidance legislation targets disguised remuneration arrangements using third parties, for example, employee benefits trusts (EBTs)1. The legislation aims to tax the disguised remuneration as employment income2. In general terms, these rules apply where:
(1) a person ('A') is an employee, or a former or prospective employee, of another person 'B');
(2) there is an arrangement ('the relevant arrangement') to which A is a party or which otherwise (wholly or partly) covers or relates to A;
(3) it is reasonable to suppose that, in essence, the relevant arrangement is (wholly or partly) a means of providing, or
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