Companies using employee benefits trusts to reward their employees need to review their structures after the first ruling from the UK’s GAAR panel went in favour of HMRC and reinforced the Supreme Court’s decision in the Glasgow Rangers case.
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
Anjana manages ITR’s online and print coverage, alongside the publication’s awards and events worldwide. She covers all areas of corporate tax matters, but particularly disputes, transfer pricing arrangements and tax treaty analysis.
Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.