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United Kingdom · Question · Written question

UIN 228

Tax Avoidance

answeredUnited Kingdom· UK Parliament· EN

Introduced

11 May 2021

Last action

17 May 2021 · Answer

Status

Answered

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Discovery layer

Source updated

17 May 2021

Summary

To ask the Chancellor of the Exchequer, what assessment he has made of the compatibility of the retrospective application of the Loan Charge with the standard principles of the UK's tax regime.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 11 May 2021

    Written question

    To ask the Chancellor of the Exchequer, what assessment he has made of the compatibility of the retrospective application of the Loan Charge with the standard principles of the UK's tax regime.

    Source: Commons

  2. 17 May 2021

    Answer

    The Loan Charge was legislated in Finance Act 2017, following the normal Parliamentary process. The Loan Charge is not retrospective. It is a new charge on disguised remuneration loan balances outstanding at 5 April 2019 and was announced three years befo...

    Source: Written answer

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