HMRC have issued “Spotlight 61” to enable interested parties to “find out about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income”.
The guidance considers three tribunal decisions and their implications for promoters and taxpayers.
Related content from Claritax Books
This detailed, technical book on Disguised Remuneration and the Loan Charge, by tax barrister David Pett, is aimed squarely at professional advisers. The work explains the practical application of a body of tax legislation that was first enacted in 2011, and that has been amended or re-enacted in most subsequent years.
