Committees

Loan charge follow-up

Inquiry

The Finance Bill Sub-Committee is taking further evidence on the progress of the Loan Charge since the publication of the Morse Review in December 2019. This will focus on how HMRC has changed its approach to the Loan Charge since the review, ongoing challenges, and measures to tackle promoters of tax avoidance schemes who continue to operate in the UK.

Reports, special reports and government responses

No reports or special reports published.

Oral evidence transcripts

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16 December 2020
Inquiries Draft Finance Bill 2021, and Loan charge follow-up
Witnesses HMRC, and HMRC
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218KB
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150KB
Oral Evidence
14 December 2020
Inquiry Loan charge follow-up
Witnesses Association of Independent Professionals & the Self-Employed (IPSE), Keith Gordon (Barrister at Temple Tax Chambers), Loan Charge Action Group, and Loan Charge Action Group
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151KB
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111KB
Oral Evidence
14 December 2020
Inquiry Loan charge follow-up
Witnesses Chartered Institute of Taxation (CIOT), Low Incomes Tax Reform Group of the Chartered Institute of Taxation , and Andrew Hubbard (Editor-in-Chief Taxation Magazine at TOLLEY PUBLISHING)
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151KB
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115KB
Oral Evidence

Written evidence

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Anonymous submitter (Anonymous at Anonymous) (LCF0007)
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71KB
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21KB
Low Incomes Tax Reform Group (LITRG) (LCF0005)
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137KB
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61KB
Andrew Chamberlain (Director of Policy at Association of Independent Professionals & the Self-Employed (IPSE)) (LCF0004)
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59KB
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20KB

Other publications

Correspondence
Committees exchange letters with government departments and others, often to request information or follow up on recommendations.
3 published

Contact us

  • Email: financebill@parliament.uk
  • Phone: 020 7219 6225 (committee staff) | 020 7219 6640 (Press Officer)
  • Address: Economic Affairs Finance Bill Sub-Committee, House of Lords, London SW1A 0PW