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Find out about the tax avoidance arrangements used by some umbrella companies.
This document details the changes announced at Budget 2016 to tackle the use of disguised remuneration (DR) tax avoidance schemes, including those where individuals are paid in loans through structures such as Employee Benefit Trusts (EBTs).
Changes to the measures to tackle disguised remuneration tax avoidance schemes since Autumn Statement 2016.
Further changes to tackle disguised remuneration tax avoidance schemes since Spring Budget 2017 including the close companies’ gateway and new information requirements for the loan charge.
This tax information and impact note supports the government's commitment to tackling tax avoidance and aims to deter the future use of disguised remuneration avoidance schemes.
A technical consultation on the details of changes announced at Budget 2016 to tackle disguised remuneration tax avoidance schemes, including draft legislation.
We welcome views on ways to tackle future use of disguised remuneration tax avoidance.
Decisions by the First-tier Tribunal in 2 cases using tax avoidance schemes and disguised remuneration arrangements to avoid tax and National Insurance.
If you’re a UK agency or business placing or using temporary labour, find out what you can do to reduce your risk of using a non-compliant umbrella company.
Research into contractors’ awareness, uptake and perceptions of potential tax avoidance schemes.
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