The Resource The April 2019 Loan Charge

The April 2019 Loan Charge

Label
The April 2019 Loan Charge
Title
The April 2019 Loan Charge
Creator
Subject
Language
eng
Summary
This current note notes parliamentary calls for suspension of the April 2019 Loan Charge and an independent inquiry into its operation. It reviews the types of disguised remuneration loan schemes targeted by the charge, whether it constitutes a retrospective tax, how it may create a liability where none previously existed, and the lessons to be drawn from the Australian Taxation Office's experience of raising assessments against those mis-sold tax avoidance schemes
Citation source
In: British tax review. - London. - (2019), no. 3 ; p. 240-257
http://library.link/vocab/creatorName
Blackwell, M
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • tax avoidance
  • tax authorities
  • remuneration
  • loan
  • retroactive effect
  • tax planning
  • case law
Label
The April 2019 Loan Charge
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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