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DISGUISED-REMUNERATION


Disguised remuneration: the new settlement opportunity premium
Card image Tom Wallace
Thomas Wallace (WTT Consulting) explains what advisers need to do to take advantage of the variety of tax treatments that are on offer.
27 April 2022
Comment: Why we need a new disguised remuneration settlement opportunity
Card image Sarah Gabbai
The government should take a more pragmatic approach to taxpayers affected by the loan charge, writes Sarah Gabbai (McDermott Will & Emery).
8 February 2022
Cheap loans in the context of employment premium
Card image John Weston
John Weston (Larking Gowen) looks at some of the practical issues surrounding various employment related loans.
8 June 2021
The new powers tackling promoters of avoidance schemes premium
Card image Helen McGhee
Helen McGhee (Joseph Hage Aaronson) considers the new draft provisions for inclusion in Finance Bill 2021 that strengthen three existing regimes.
29 September 2020
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
Legislation day highlights premium
Card image Rhiannon Kinghall Were
Rhiannon Kinghall Were (Macfarlanes) examines the draft legislation and other policy measures published this week.
22 July 2020
Illegal distribution or remuneration?
Card image Philip Ridgway

The High Court in Chalcot Training Ltd considered whether a payment into an EBT is remuneration or a distribution.

26 May 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
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
Comment: In defence of the ‘outstanding loan’ charge premium
Card image David Pett
David Pett (Temple Tax Chambers) argues that outstanding loan charges should be pursued both as a matter of law and social policy.
3 September 2019
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
M R Currell Ltd v HMRC
25 July 2023
Ebuyer (UK) Ltd v HMRC
25 July 2023
300 x 250 (MPU)
IN BRIEFRSS Read all
MOST READ Read all
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