Budget 2017: employment tax at a glance

Julie Clift CTA reviews the key changes to employment tax in the autumn Budget from company car tax changes to plans to widen the reach of IR35 legislation to the private sector and measures to tackle disguised remuneration

Tackling disguised remuneration

As announced at Budget 2016, the government will legislate in Finance Bill 2018 to tackle existing, and prevent future use of, disguised remuneration tax avoidance schemes.

The majority of the changes announced at Budget 2016 have been enacted, including a new charge on loans made after 5 April 1999 through disguised remuneration schemes that remain outstanding on 5 April 2019.

Following consultation on draft legislation published on 13 September 2017, the government will legislate in Finance Bill 2018 to:

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