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Tax News

Updated HMRC guidance on Loan schemes and the loan charge

Published on: 10 February 2022
Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has updated its ‘Repaying a disguised remuneration loan to a third party’ policy paper to reflect updated guidance on whether the loan agreement is unenforceable.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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