We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Register to vote Register by 18 June to vote in the General Election on 4 July.
How to tax a beneficial loan arrangement for a director or employee.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
Upper Tribunal Tax and Chancery decision of Judge Rupert Jones and Judge Ashley Greenbank on 12th June 2024
In te long run, the laissez-faire market equilibrium is Pareto optimal when the time discount rate is sufficiently small or sufficiently large
Innovation in the private sector is fundamental for growth
Find out more information on calculations for the taxation of beneficial loan arrangements.
The model used in this study features an economy with 2 agents; households and entrepreneurs.
Close companies: Income Tax relief for interest on loans applied in acquiring an interest in a close company.
Inflation targeting runs a high risk of indeterminacy when a share of households are too poor to save is an artifact of the closed economy
Traditional term for wine
This project studies a programme that placed unemployed young people to work as apprentices with small firms
This paper explores the channels through which the structure of banking markets affects macroeconomic volatility
This rapid literature review provides evidence on key drivers of modern slavery
Open economies, inclusive growth.
3 facts about basic education that a minimally acceptable positive political economy should be capable of addressing
Use the GAAR Advisory Panel opinion on the extraction of cash (or equivalent) using trust interests, limited liability partnership and the novation of loans, to help you recognise when arrangements may be abusive tax arrangements.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).