The Umbrella Agency Limited
- Promotor of Scheme: The Umbrella Agency Limited
- Connected: The Umbrella Agency Limited (TUA) / Stuart John Brooke (director of The Umbrella Agency Limited) / Griffith Anderson Limited
- Address: The Umbrella Agency Limited: The Colmore Building 20 Colmore Circus, Queensway, Birmingham, England, B4 6AT / Griffith Anderson Limited: 7 Bell Yard, London, England, WC2A 2JR
- Publication Date: 31 August 2022
- HMRC’s Scheme Description: “The arrangements involve individuals providing their services to end clients through TUA and entering into an agreement that sees the individual grant TUA an option on an Annuity Agreement. The result is the remuneration for their services is artificially separated into salary as well as payments said to be in return for the option. The payments in relation to the annuity option are not subjected to tax and National Insurance contributions.”
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