Research and analysis

Report on time limits and the disguised remuneration loan charge

HM Treasury has published a report on time limits in the tax system and the charge on disguised remuneration loans.

• From: HM Treasury
• Published: 26 March 2019
• Last updated: 26 March 2019 — See all updates

Documents

Section 95 of the Finance Act 2019: report on time limits and the charge on disguised remuneration loans

Ref: ISBN 978-1-912809-54-7, PU2253

Unnumbered act paper

PDF, 685 KB, 56 pages

Order a copy

Disguised Remuneration - factsheet

PDF, 490 KB, 2 pages

Details

This report has been prepared for the House of Commons as required by Section 95 of Finance Act 2019. The report reviews time limits in the tax system, and it compares changes to the limits for offshore matters with Schedules 11 and 12 of Finance (No. 2) Act 2017, the charge on disguised remuneration loans.

Published 26 March 2019
Last updated 26 March 2019 + show all updates

1. 26 March 2019

   Updated with 'Disguised Remuneration - factsheet'

2. 26 March 2019

   First published.