Tax Avoidance

Treasury written question – answered on 23rd January 2019.

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Photo of Zac Goldsmith Zac Goldsmith Conservative, Richmond Park

To ask the Chancellor of the Exchequer, whether the Government's review of the loan charge is planned to (a) seek external evidence about, (b) evaluate all aspects of and (c) be able to recommend any changes to the loan charge.

Photo of Zac Goldsmith Zac Goldsmith Conservative, Richmond Park

To ask the Chancellor of the Exchequer, what steps he is taking to ensure that members of the public can contribute to the review of the 2019 Loan Charge.

Photo of Mel Stride Mel Stride Financial Secretary to the Treasury and Paymaster General

The government chose to accept New Clause 26 during the passage of the Finance Bill, and will lay a report in line with the requirements of that New Clause no later than 30 March 2019. The report will include a comparison with the time limits for the recovery of lost tax relating to disguised remuneration loans.

The government also consulted extensively on the detail of the charge on disguised remuneration loans after it was announced at Budget 2016.

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