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DISGUISED-REMUNERATION


Other cases that caught our eye: 3 May 2024 premium
Costs decision reversed: Metropolitan International Schools Ltd v HMRC [2024] UKFTT 320 (TC) (10 April 2024) is a slightly odd decision where a FTT judge reversed her own decision about an award of costs against HMRC. The details are probably of...
30 April 2024
Other cases that caught our eye: 26 April 2024 premium
Bonus arrangements were fully taxable: Lynx Forecourt Ltd v HMRC [2024] UKFTT 278 (TC) (27 March 2024) is an appeal that relates to bonus arrangements put in place as far back as 2003. They were designed to exploit the rules which existed at the...
23 April 2024
Disguised remuneration: the new settlement opportunity premium
Card image Tom Wallace
Thomas Wallace (WTT Consulting) explains what advisers need to do to take advantage of the variety of tax treatments that are on offer.
27 April 2022
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
Cheap loans in the context of employment premium
Card image John Weston
John Weston (Larking Gowen) looks at some of the practical issues surrounding various employment related loans.
8 June 2021
The new powers tackling promoters of avoidance schemes premium
Card image Helen McGhee
Helen McGhee (Joseph Hage Aaronson) considers the new draft provisions for inclusion in Finance Bill 2021 that strengthen three existing regimes.
29 September 2020
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
Legislation day highlights premium
Card image Rhiannon Kinghall Were
Rhiannon Kinghall Were (Macfarlanes) examines the draft legislation and other policy measures published this week.
22 July 2020
Illegal distribution or remuneration?
Card image Philip Ridgway

The High Court in Chalcot Training Ltd considered whether a payment into an EBT is remuneration or a distribution.

26 May 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
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