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Information about a tax avoidance scheme that tries to disguise income and other taxable profits as loans or fiduciary receipts by using a remuneration trust.
HMRC is aware of schemes and arrangements that claim to avoid the 2019 loan charge on disguised remuneration. It's HMRC's view that these schemes do not work.
Residential Property Tribunal Decision of Judge H. Bowers (Chairman) MRICS on Date 19 July 2923
Employment Appeal Tribunal Judgment of Mr Justice Kerr on 12 February 2024.
Find out about the independent General Anti-Abuse Rule (GAAR) Advisory Panel opinion on a tax avoidance arrangement that rewarded a director through a remuneration trust.
Upper Tribunal Administrative Appeals Chamber decision by Judge Scolding KC on 20 November 2024
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