Law360, London: UK tax authority's loan charge targeting individuals who incurred hefty tax bills after signing up for disguised remuneration schemes, a move critics claim has unfairly hit tens of thousands of contractors.
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Tax analysis: In Atholl House Productions Ltd v HMRC, the First-tier Tax Tribunal (FTT) upheld the taxpayer’s appeal, holding that the intermediaries legislation (or IR35) did not apply to arrangements entered into between the taxpayer and the BBC in relation to the provision by the taxpayer of the
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