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Benefits provided by third parties
The government has recently published draft legislation which imposes tax on various steps which may be taken by the trustee of an employee benefit trust (EBT) (or by any other third party) in connection with arrangements intended to provide benefits to employees, former employees or anyone linked to them (relevant persons)
This briefing looks at benefits provided by third parties.
07 February 2011
Author: Rob Collard and Dan Pipe
