Commentary

(r) Advice on employee shareholder agreements

Division BII Taxation of Employment Income
| Commentary

(r) Advice on employee shareholder agreements

| Commentary

(r)     Advice on employee shareholder agreements

No liability to income tax arises by virtue of the provision of relevant advice by a relevant independent adviser, or the payment or reimbursement (see ERA 1996 ss 205A(7), 203(3)(c)) of any reasonable costs incurred in obtaining relevant advice, as to the terms and effect of employee shareholder agreements, or tax advice on that topic (see ITEPA 2003 s 326B).

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