Loan charge is not cricket Recently, Boris Johnson declared that the cricket ball was a ‘natural vector for disease.’ Over the years, many teammates have described my bowling as filthy, 
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Introduction I am talking about retrospective tax law and its apparent creep in to many areas of UK tax law. Let’s be clear, retrospective tax legislation is not prohibited. However, 
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The Loan Charge Judicial Review – Zeeman & Murphy v HMRC Introduction The High Court recently dismissed two claims for judicial review in respect of the controversial 2019 Loan Charge 
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Loan charge and Finance Bill Second Reading Introduction Do you remember the Finance Bill 2020? Its a document that has slithered along like the most tenacious mollusc from its first 
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General – Loan Charge Invite ETC Director, Andy Wood, was invited to meet with the Loan Charge All Party Parliamentary Group (“APPG”) on Monday 20th of January. Sadly, due to the 
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The highly anticipated loan charge review has been underwhelming for most, despite many living in hope, I think it reflects the general expectation from within the tax profession. We have 
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Loan Charge Review — A Summary of Compliance & Payment Terms As part of the now completed loan charge review, the government has announced several revisions following the recommendations of 
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20th December 2019 Loan Charge Review The loan charge review was published on 20 December 2019 and the Government’s response was published alongside it. We have set out our thoughts 
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Loan Charge Independent Review – History & Introduction So the loan charge independent review is out. The last Friday before Christmas, and on a day where significant Brexit matters were 
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Tax can be Taxing – Stress, Suicide & April Loan Charge Working in tax, my colleagues and I know all too well about the disguised remuneration loan charge, indeed, we 
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