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).

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...

Sarah Gabbai

The government should take a more pragmatic approach to taxpayers affected by the loan charge, writes Sarah Gabbai (McDermott Will & Emery).

Edward Reed

Thomas Simpson

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).

Heather Self

A call for action to help tackle the promotion of disguised remuneration avoidance schemes.

Adam Craggs

Constantine Christofi

Your quarterly review of developments in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).

Karen Cooper

Karen Cooper (Cooper Cavendish) sets out the rules, tax treatment and the impact of legislation on EBTs and remuneration planning.

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.

Peter Vaines

Restrictions to the charge are welcome, but the question still arises why there should be any retrospection at all.

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.

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