LOAN-CHARGE

Disclosure of documents in loan charge case: K (oao Airedale Chemical Company Ltd) v HMRC [2025] UKUT 65 (TCC) (20 February 2025) is another case arising from the controversy about the loan charge. Following the Morse review HMRC established a scheme...

HMRC required to give evidence in judicial review case.

High Court strikes out Part 8 loan charge claims.

Freedom of information request relating to the loan charge: The particular concern of the applicant in F Thompson v Information Commissioner and another [2024] UKFTT 391 (21 May 2024) was the process under which Sir Amyas Morse was appointed to...

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).

Thomas Simpson

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).