LOAN-CHARGE

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.

Hugh Gunson

Hugh Gunson (Charles Russell Speechlys) explains where things stand.

Keith Gordon

The loan charge has driven a coach and horses through the statutory safeguards, writes barrister Keith Gordon (Temple Tax Chambers).

Despite the review being an important event, it appears to be very much business as usual at HMRC.

David Pett

David Pett (Temple Tax Chambers) argues that outstanding loan charges should be pursued both as a matter of law and social policy.

Lisa Vanderheide

Sarah Stenton

While to some the arrival of the loan charge legislation feels like the beginning of the end of this saga, the reality may be that this is more like the end of the beginning, as Lisa Vanderheide and Sarah Stenton (Stewarts) explain.

Richard Jeens

Rose Swaffield

The 2019 loan charge teaches us that there is more to statutory time limits than the technical analysis, write Richard Jeens and Rose Swaffield (Slaughter and May).

David Pett

David Pett (Temple Tax Chambers) looks at the information requirements and how the disguised remuneration rules apply to the loan charge, and to later steps, if no settlement of earlier liabilities has been made with HMRC.

Gideon Sanitt

Gideon Sanitt (Macfarlanes) considers the human rights challenge by the Loan Charge Action Group against rules taxing historical employment related loans that are outstanding on 5 April 2019.