The issue There have been various rumours circulating about a HMRC ‘test case’ with the following key points: A director’s loan…Read more
The issue Outstanding loans made to individuals from EBTs, EFRBS and other similar ‘disguised remuneration’ arrangements on 5 April 2019 became…Read more
Breakdown In 2017 the Government legislated to introduce a charge on outstanding loans from EBTs, EFRBS and other ‘disguised remuneration’ schemes. …Read more
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