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The April 2019 loan charge

Blackwell, Michael (2019) The April 2019 loan charge. British Tax Review, 3. pp. 240-257. ISSN 0007-1870

[img] Text (The April 2019 Loan Charge) - Accepted Version
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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: 07 Dec 2019 00:19
URI: http://eprints.lse.ac.uk/id/eprint/100798

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