Fight against loan scheme continues with call for evidence

HMRC has launched a call for evidence document Tackling disguised remuneration tax avoidance. It asks for views on what drives the use of disguised remuneration schemes and the action the government could take to deal with them. Among the issues under consideration are how to deter scheme promoters; the extent to which schemes determine the structure of employment supply chains; the role of umbrella companies; and how HMRC could support users who wish to leave schemes.