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HMRC has opened a wide-ranging call for evidence on the continuing use of disguised remuneration (DR) tax avoidance schemes, seeking views on its approach, any variations which are not covered by existing legislation, and suggestions for further action.
At the Budget in March 2020, the government committed to launching a call for evidence on how to tackle future use of DR tax avoidance arrangements, as part of the response to the independent review of the loan charge led by Sir Amyas Morse.
Read more at the Accountancy Daily.