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It was announced by the Government that it intends to take action against the continued use of disguised remuneration schemes. However, there are no further details of what schemes the Government has in mind.
It is worth noting that is also states that the Government will also consider legislating in a future Finance Bill to close down any further new schemes intended to avoid tax on earned income, where necessary, with effect from 25 November 2015.
This is clearly a marker being laid down for future retrospective legislation in this are.
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