Market leading insight for tax experts
View online issue

MORSE-REPORT


The revised loan charge
Card image Peter Vaines
Restrictions to the charge are welcome, but the question still arises why there should be any retrospection at all.
3 February 2020
Changes to the loan charge following the Morse review starpremium
Card image David Pett
The government has accepted many of the recommendations of Sir Amyas Morse’s independent report on the loan charge. David Pett (Temple Tax Chambers) examines the detail.
15 January 2020
Comment: The loan charge review – where are we now?
Card image Rhys Thomas
Rhys Thomas (WTT Consulting) welcomes restrictions to the loan charge, but argues that they don't go far enough and says a number of questions remain unaddressed.
15 January 2020
EDITOR'S PICKstar
NEWSRSS Read all
NICs Bill published
19 November 2024
CASESRSS Read all
Generator Power Ltd v HMRC
20 November 2024
Syngenta Holdings Ltd v HMRC
13 November 2024
IN BRIEFRSS Read all
MOST READ Read all
Syngenta Holdings Ltd v HMRC
13 November 2024
Finance Bill 2025 published
13 November 2024
Copyright © 2024 LexisNexis
Top