Tax

The Loan Charge Review

The government’s much awaited and anticipated response to Sir Amyas Morse’s Loan Charge review (the Review) has been published, with substantial changes being made to tackle the more draconian impacts of the Loan Charge.

Root 2 – The Latest

The following 12 months has resulted in a number of strategic steps between Root 2 and HMRC. This culminated with HMRC and Root 2 appearing before the FTT in June 2018 for a test case on the efficacy of the Scheme (the Test Case), this time with regard to the substantive use of the Scheme.

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