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Home
Loan charge
Home
Loan charge
LOAN-CHARGE
Other cases that caught our eye: 12 September 2025
Undeclared company income: Cheon Fat Ltd v HMRC [2025] UKUT 287 (TCC) (4 July) concerns an application for leave to appeal against a decision of the FTT. It raises an important point of interest to many who advise small companies. Where a company has...
Other cases that caught our eye: 7 March 2025
Disclosure of documents in loan charge case: K (oao Airedale Chemical Company Ltd) v HMRC [2025] UKUT 65 (TCC) (20 February 2025) is another case arising from the controversy about the loan charge. Following the Morse review HMRC established a scheme...
R (oao Fluid Systems Technologies (Scotland) Ltd and others) v HMRC
HMRC required to give evidence in judicial review case.
HMRC v Labeikis and others
High Court strikes out Part 8 loan charge claims.
Other cases that caught our eye: 31 May 2024
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...
More about the Loan Charge
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).
Other cases that caught our eye: 22 March 2024
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...
Comment: Why we need a new disguised remuneration settlement opportunity
Sarah Gabbai
The government should take a more pragmatic approach to taxpayers affected by
the loan charge, writes Sarah Gabbai (McDermott Will & Emery).
Private client review for January 2022
Thomas Simpson
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).
Self's assessment: how do we stop the rogue promoters?
Heather Self
A call for action to help tackle the promotion of disguised remuneration avoidance schemes.
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The trials and tribulations of interest withholding tax
Bezhan Salehy
,
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Enhancing UK tax policy: a blueprint for supporting technological innovation
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The new UK PE, TP and UTPP rules: key questions
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Tax odyssey: the journey to a single securities tax
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Closing in on promoters of marketed tax avoidance scheme
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