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United Kingdom · Question · Written question

UIN 17136

Tax Avoidance

Original

answeredUnited Kingdom· UK Parliament· EN

Introduced

5 March 2024

Last action

12 March 2024 · Answer

Status

Answered

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Subjects

Discovery layer

Source updated

12 March 2024

Summary

To ask the Chancellor of the Exchequer, how many notices under section 684 of the Income Tax Act 2007 have been issued to individuals with Loan Charge liabilities incurred before December 2010.

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Timeline

  1. 5 March 2024

    Written question

    To ask the Chancellor of the Exchequer, how many notices under section 684 of the Income Tax Act 2007 have been issued to individuals with Loan Charge liabilities incurred before December 2010.

    Source: Commons

  2. 12 March 2024

    Answer

    In the context of Disguised Remuneration (DR), HM Revenue and Customs (HMRC) has in some circumstances used the power provided under s.684(7A)(b) of the Income Tax (Earnings and Pensions) Act 2003 (the Discretion) to collect the tax owed; and since 2022, ...

    Source: Written answer

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