EIM47145 - Paras 27 and 28: loan charge relevant step: exclusion: transfer of employment related loans
Schedule 11 F(No 2)A 2017
Para 27 provides an exclusion from the 2019 loan charge where P would be treated as making a quasi-loan but the provisions of section 554OA(1)(a) to (e) apply in relation to the transfer of employment related loans 바카라 사이트“ see EIM46115.
The exclusion does not apply if there is a connection between the acquisition of the right by the new employer and a tax avoidance arrangement.