GAAR Advisory Panel Opinion: Reward through Creation of an Obligation to Make Pension Payments

Published on: 18 February 2025

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Specialist Tax Regulatory Materials

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HMRC has published the GAAR Advisory Panel opinion dated 29 October 2024, concerning the creation of obligations to make pension payments to employees and the transfer of those obligations to another employee in exchange for payment.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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