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The Glasgow Rangers EBT case

Rayney’s Tax Planning for Family and Owner-Managed Companies 2020/21

Author:
Peter Rayney
Publisher:
Bloomsbury Professional
Edition:
2020/21 edition
Publication Date:
October 2020
Law Stated At:
August 2020
Chapter 5: Remuneration Strategies Use of employee benefit trusts (EBTs) and employer-financed retirement benefit schemes (EFRBS) Background Key facts The ‘redirection’ principle Findings of the Supreme Court ...

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