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LOAN-CHARGE


R (oao Fluid Systems Technologies (Scotland) Ltd and others) v HMRC premium
HMRC required to give evidence in judicial review case.
23 October 2024
HMRC v Labeikis and others premium
High Court strikes out Part 8 loan charge claims.
4 September 2024
Other cases that caught our eye: 31 May 2024 premium
Freedom of information request relating to the loan charge: The particular concern of the applicant in F Thompson v Information Commissioner and another [2024] UKFTT 391 (21 May 2024) was the process under which Sir Amyas Morse was appointed to...
28 May 2024
More about the Loan Charge premium
Card image David Pett
Jim Harra’s responses to specific questions asked by the Treasury Select Committee about the Loan Charge are, at least in part, a masterpiece in Yes Minister-style obfuscation, writes David Pett (Temple Tax Chambers).
24 April 2024
Other cases that caught our eye: 22 March 2024 premium
Appeal against HICBC penalty allowed: R Kajla v HMRC [2024] UKFTT 193 (TC) (7 March 2024) is another in what seems to be an endless procession of appeals against the high-income child benefit charge and the associated penalties. One point of interest...
18 March 2024
Comment: Why we need a new disguised remuneration settlement opportunity
Card image Sarah Gabbai
The government should take a more pragmatic approach to taxpayers affected by the loan charge, writes Sarah Gabbai (McDermott Will & Emery).
8 February 2022
Private client review for January 2022 premium
Card image Thomas Simpson
Card image Edward Reed
Several recent case decisions in the private client arena, including a challenge to the validity of the loan charge legislation, are examined by Edward Reed and Thomas Simpson (Macfarlanes).
20 January 2022
Self's assessment: how do we stop the rogue promoters?
Card image Heather Self
A call for action to help tackle the promotion of disguised remuneration avoidance schemes.
3 August 2020
Contentious tax: quarterly review premium
Card image Constantine Christofi
Card image Adam Craggs
Your quarterly review of developments in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).
20 March 2020
The disguised remuneration regime unpacked starpremium
Card image Karen Cooper
Karen Cooper (Cooper Cavendish) sets out the rules, tax treatment and the impact of legislation on EBTs and remuneration planning.
5 March 2020
EDITOR'S PICKstar
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S Lefort v HMRC
31 October 2024
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