Commentary

(c) Employer's contributions to registered pension scheme

Division BII Taxation of Employment Income
| Commentary

(c) Employer's contributions to registered pension scheme

| Commentary

(c)     Employer's contributions to registered pension scheme

There is no liability to income tax in respect of earnings where an employee's employer makes contributions under a registered pension scheme (ITEPA 2003 s 308 as substituted by the Finance Act 2004, s 201(2)).

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