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Finance Bill 2018—further changes to the disguised remuneration regime

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Published on: 08 December 2017

Published by a LexisNexis Tax expert

Table of contents

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
Are there any changes to the disguised remuneration regime expected after the Finance Bill 2018?

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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.

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