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The loan charge will not apply to any disguised remuneration loans before 9 December 2010.
Information about the loan charge on disguised remuneration schemes which came into force on 5 April 2019.
Support for Mortgage Interest (SMI) helps homeowners on certain benefits pay interest on loans or mortgages - what you'll get, eligibility and how to claim.
Facts, figures and information on tax avoidance loan schemes and the loan charge.
Information for colleges, training organisations and employers about advanced learner loans.
Find out about the General Anti-Abuse Rule (GAAR) Advisory Panel opinions on arrangements that rewarded employees and contractors with contrived loans.
Boss of a Hertfordshire company which supported ex-offenders falsely claimed an extra £100,000 in Covid support loans.
Three businessmen from southeast England each claimed the maximum £50k Bounce Back Loan and one dissolved his company to avoid repayment.
The restaurant owner was jailed in 2023 for fraud and an offence under the Companies Act
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