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This Tax Information and Impact Note is about investment managers disguised fee income.
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).
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.
Changes to the measures to tackle disguised remuneration tax avoidance schemes since Autumn Statement 2016.
Partnerships: Disguised Employment
This document gives guidance on the disguised investment management fees legislation, introduced by Finance Bill 2015.
Find out the rules for disclosure of VAT, indirect and direct taxes, Apprenticeship Levy and National Insurance contributions avoidance schemes and penalties for non-disclosure.
Proposed National Insurance Contributions (NICs) changes for Disguised Employment and Profit Deferral under Alternative Investment Fund Managers Directive.
The laws on selling, buying and carrying a knife or weapon depend on the type of knife or weapon, your age and your circumstances.
Facts, figures and information on tax avoidance loan schemes and the loan charge.
Information about a tax avoidance scheme that tries to disguise income and other taxable profits as loans or fiduciary receipts by using a remuneration trust.
A technical consultation on the details of changes announced at Budget 2016 to tackle disguised remuneration tax avoidance schemes, including draft legislation.
How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.
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