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CONTRACTOR-LOAN-SCHEMES


Remuneration trusts: the importance of facts premium
Card image Constantine Christofi
Card image Adam Craggs
Adam Craggs and Constantine Christofi (RPC) examine the First-tier Tribunal decision in Marlborough DP Ltd v HMRC that suggests the shortcomings in HMRC’s general approach following Rangers.
14 October 2021
Hoey: contractor loans, PAYE credits and the TOAA code premium
Card image Rory Mullan
Rory Mullan QC (Old Square Tax Chambers) examines the Upper Tribunal decision in S Hoey v HMRC which provides a degree of clarity on the tax consequences of contractor loan schemes.
20 May 2021
Amendments to the 2019 loan charge: work in progress starpremium
Card image David Southern QC
David Southern QC (Temple Tax Chambers) examines where things stand following publication of the first batch of draft legislation that restricts the loan charge.
17 February 2020
The FTT’s recent approach to transfers of assets abroad premium
Card image Rory Mullan
Rory Mullan (Old Square Tax Chambers) examines two cases that demonstrate the importance of establishing the fundamental requirements of the TOAA code before a charge can be imposed. 
17 October 2019
Boyle and contractor loan schemes premium
Card image David Whiscombe

David Whiscombe examines Boyle, a First-tier Tribunal decision on a contractor loan scheme of the kind currently being challenged by HMRC

9 January 2014
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