United Kingdom · Question · Written question
UIN 228
Tax Avoidance
Introduced
11 May 2021
Last action
17 May 2021 · Answer
Status
Answered
Sponsors
—
Subjects
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
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
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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- · Treasury · Answering body
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Sources
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- Official source: https://questions-statements.parliament.uk/written-questions/detail/2021-05-11/228
- Open data entity: https://questions-statements-api.parliament.uk/api/writtenquestions/questions/1313035
- uk · wq-1313035 · source updated 17 May 2021