New HMRC guidance

HMRC has published the following:

• Disguised remuneration: transfer of liability: outlines disguised remuneration measures now contained in Finance Bill 2018, including changes made to the draft legislation published in September and further draft legislation on the transfer of disguised remuneration liabilities from employer to employee in circumstances where HMRC can’t reasonably collect tax from the employer; and
• Pension schemes newsletter 93: including Autumn Budget changes.