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Contents

Official guidance

National Insurance Manual

NIM04000 · Class 1: Avoidance - contents

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NIM04002 · Class 1: Avoidance - Background
NIM04003 · Class 1: Avoidance - Legislation - Part IV Schedule 2 SSCR 2001 from 7 November 1991
NIM04004 · Class 1: Avoidance - Legislation - Part IV Schedule 2 SSCR 2001 from 1 December 1993
NIM04005 · Class 1: Avoidance - Legislation - Part IV Schedule 2 SSCR 2001 - from 24 August 1994
NIM04006 · Class 1: Avoidance - Legislation - Part IV Schedule 2 SSCR 2001 from 6 April 1995
NIM04007 · Legislation - Part III Schedule 3 SSCR 2001 - readily convertible assets from 1 October 1998
NIM04008 · Class 1: Avoidance - Schemes identified to date
NIM04009 · Class 1: Avoidance - Tullett and Tokyo v Secretary of State - additional premiums on life assurance policies - SLIP
NIM04010 · Class 1: Avoidance - NMB Holdings v Secretary of State - platinum sponge
NIM04011 · Class 1: Avoidance - Ramsay principle
NIM04012 · Class 1: Avoidance - payments from an offshore trust fund

Class 1: Avoidance - contents
Class 1: Avoidance - Ramsay principle

NIM04011 | Class 1: Avoidance - Ramsay principle

From HM Revenue & Customs · National Insurance Manual

Page archived - guidance rewritten - see NIM42000