Tax Avoidance:Written question - 146978

The request was refused by HM Treasury.

Dear Her Majesty’s Treasury,

Further to Stride's response at the following URL https://www.parliament.uk/business/publi... where he says:

"The 2019 loan charge is targeted at artificial schemes where earnings were paid in the form of non-repayable loans made by an offshore third party."

1) Can the Treasury confirm that these are the only circumstances the 2019 loan charge will apply? i.e. a non-repayable loan and from an offshore third party.

2) Can the Treasury confirm that If the earnings were not from an offshore third party, the 2019 loan charge will not apply?

3) Can the Treasury confirm that if the loan is repayable, the loan charge will not apply?

Yours faithfully,

Colin Wight

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1 Attachment

Dear Mr Wight

 

Please find attached a letter in response to your Freedom of Information
request.

 

For ease of reference, the attached letter contains the following
clickable hyperlinks:

 

[1]http://www.legislation.gov.uk/ukpga/2016...

[2]http://www.legislation.gov.uk/ukpga/2017...

[3]http://www.legislation.gov.uk/ukpga/2017...

[4]https://www.gov.uk/government/collection...

 

Yours sincerely

 

Information Rights Unit | HM Treasury, 1 Horse Guards Road, London, SW1A
2HQ   [5]www.gov.uk/hm-treasury

This email and any files transmitted with it are intended solely for the
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1. http://www.legislation.gov.uk/ukpga/2016...
2. http://www.legislation.gov.uk/ukpga/2017...
3. http://www.legislation.gov.uk/ukpga/2017...
4. https://www.gov.uk/government/collection...
5. http://www.gov.uk/hm-treasury