The April 2019 loan charge

Blackwell, Michael ORCID: 0000-0002-7036-9474 (2019) The April 2019 loan charge. British Tax Review, 3. pp. 240-257. ISSN 0007-1870

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Abstract

Notes Parliamentary calls for suspension of the April 2019 loan charge and an independent inquiry into its operation. 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.

Item Type:	Article
Official URL:	https://www.sweetandmaxwell.co.uk/Catalogue/Produc...
Additional Information:	© 2019 Sweet & Maxwell
Divisions:	Law
Subjects:	K Law > K Law (General)
Date Deposited:	29 May 2019 23:07
Last Modified:	17 Oct 2024 17:25
URI:	http://eprints.lse.ac.uk/id/eprint/100798

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