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Finance Bill 2018—further changes to the disguised remuneration regime

Finance Bill 2018—further changes to the disguised remuneration regime
Published on: 08 December 2017
Published by: LexisPSL
  • Finance Bill 2018—further changes to the disguised remuneration regime
  • Original news
  • What is the background to the Finance Bill’s 2018 disguised remuneration provisions?
  • There have been a lot of changes to the disguised remuneration rules since the Budget 2016—where do we stand at the moment?
  • What disguised remuneration provisions are included in the Finance Bill 2018? How will they change the current disguised remuneration regime?
  • How do the provisions in the Finance Bill 2018 compare with the draft legislation previously published?
  • New main purpose test
  • 12-month requirement
  • Connection between transaction and relevant step
  • Overlap with charge on loans to participators rules
  • More...

Article summary

Tax analysis: The Finance Bill 2018 has been published and includes the latest provisions on reforming the disguised remuneration regime. Karen Cooper, a partner at Cooper Cavendish LLP, takes a look at what is new in the government’s drive to tackle disguised remuneration avoidance schemes. or take a trial to read the full analysis.

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