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LOAN-CHARGE


Private client review for January 2022 premium
Card image Thomas Simpson
Card image 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).
20 January 2022
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
Contentious tax: quarterly review premium
Card image Constantine Christofi
Card image Adam Craggs
Your quarterly review of developments in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).
20 March 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
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 revised loan charge
Card image Peter Vaines
Restrictions to the charge are welcome, but the question still arises why there should be any retrospection at all.
3 February 2020
Changes to the loan charge following the Morse review starpremium
Card image 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.
15 January 2020
Comment: The loan charge review – where are we now?
Card image 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.
15 January 2020
Loan charge review: significant changes afoot
Card image Hugh Gunson
Hugh Gunson (Charles Russell Speechlys) explains where things stand.
8 January 2020
Comment: Why the loan charge is unfair
Card image Keith Gordon
The loan charge has driven a coach and horses through the statutory safeguards, writes barrister Keith Gordon (Temple Tax Chambers). 
23 September 2019
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26 March 2026
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