Residual tax and the loan charge
Richard Coombs considers HMRC’s updated guidance on collecting any residual tax due as a result of the loan charge.
Disguised Remuneration : independent loan charge review
The legislative changes brought about by the independent review into the controversial loan charge received Royal Assent on 22 July and are therefore now law.
Disguised remuneration schemes – settlement refunds
If you used a disguised remuneration scheme between the 6 April 1999 and 5 April 2016 and settled the tax due with HMRC between 16 March 2016 and 11 March 2020, you may be eligible for a refund or a waiver.