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This tax information and impact note deals with changes to the legislation dealing with disguised remuneration announced at Autumn Budget 2017.
The independent review of the disguised remuneration loan charge has now concluded and the government has published its response.
We welcome views on ways to tackle future use of disguised remuneration tax avoidance.
Find information on tax avoidance arrangements seeking to avoid Corporation Tax, Income Tax and National Insurance contributions by using unfunded pension arrangements.
Information on a number of schemes designed to avoid Income Tax and National Insurance contributions by using capital advances, joint and mutual share ownership agreements.
HMRC is aware of a contractor arrangement which claims to avoid the 2019 loan charge by transferring ownership of shares in a Personal Service Company (PSC).
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 technical document sets out how HMRC will collect outstanding tax liabilities from the appropriate person where it cannot reasonably collect the liability from the employer.
This document gives guidance on the disguised investment management fees legislation, introduced by Finance Bill 2015.
Register to settle with HMRC by 31 October 2016 if you want to get transitional relief on your investment growth.
This Tax Information and Impact Note is about investment managers disguised fee income.
This tax information and impact notice applies to employers, companies and individuals using tax avoidance schemes that fall within the disguised remuneration legislation.
This tax information and impact note is about changes that are part of a wider package announced at Budget 2016 to tackle the use of disguised remuneration tax avoidance schemes.
Find information on a tax avoidance arrangement used to avoid tax and National Insurance contributions by selling future business revenues to a trust.
HM Treasury has published a report on time limits in the tax system and the charge on disguised remuneration loans.
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).
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