Loan Charge and Taxpayer Fairness APPG

First Registered: 14/07/2021 • Last updated on: 29/12/2021

Official Page

To raise concerns about the Loan Charge and associated tax laws which affects thousands of freelance, contract and locum workers in the UK, as well as the wider context of fairness of tax legislation and the conduct of Her Majesty's Revenue and Customs.

Note: All-Party Parliamentary Groups (APPGs) are informal, cross-party groups formed by MPs and Members of the House of Lords who share a common interest in a particular policy area, region or country. APPGs have no official status within Parliament.


This content was generated for your convenience by Parallel Parliament and does not form part of the official record.
Recent Documents related to Loan Charge and Taxpayer Fairness

1. Written evidence submitted by the The Loan Charge Action Group (FB26)
15/06/2020 - Bill Documents

Found: Written evidence submitted by The Loan Charge Action Group (FB26) Finance Bill 2019 - 21 Submission

2. Disguised remuneration: independent loan charge review
20/01/2020 - HM Revenue & Customs
- View source

Found: December 2019 Independent Loan Charge Review: report on the policy and its implementation December

3. Independent Loan Charge review: HMRC report on implementation
03/12/2020 - HM Revenue & Customs
- View source

Found: Corporate report Independent Loan Charge review: HMRC report on implementation

4. Written evidence submitted by Armadillo Support Limited (FB25)
15/06/2020 - Bill Documents

Found: Schedules 11 & 12 Finance Act (No.2) 2017 (the Loan Charge) and Clauses 14 - 20 of the Finance Bill (FB25)

5. HMRC issue briefing: disguised remuneration charge on loans
13/08/2020 - HM Revenue & Customs
- View source

Found: HMRC issue briefing: disguised remuneration charge on loans This briefing provides information

Latest Documents
Recent Speeches related to Loan Charge and Taxpayer Fairness

1. Making Tax Digital for VAT (Economic Affairs Committee Report)
29/04/2019 - Lords Chamber

1: between HMRC and the taxpayer. We concluded that HMRC’s powers have outpaced taxpayer safeguards and tipped - Speech Link

2. Loan Charge 2019: Sir Amyas Morse Review
19/03/2020 - Commons Chamber

1: that the Loan Charge is an unjust and retrospective tax; notes that the law on the Loan Charge was not - Speech Link
2: that the Loan Charge is an unjust and retrospective tax; notes that the law on the Loan Charge was not - Speech Link
3: that the Loan Charge is an unjust and retrospective tax; notes that the law on the Loan Charge was not - Speech Link

3. Transport for London
18/05/2020 - Written Statements

1: comprises £1.095 billion of new grant and a further loan facility of £505 million. The support can be increased - Speech Link

4. Mortgage Interest
19/06/2018 - Westminster Hall

1: stopped mortgage interest support, instead offering a loan to be paid back with interest. It is repaid when - Speech Link

5. Building Safety
10/02/2021 - Commons Chamber

1: and the mission of my Department, is safety and fairness. We have all been moved by the stories we have - Speech Link
2: because the building owners are no longer around—the taxpayer will step in and meet the cost, with the advantage - Speech Link
3: to book. We do not want this all to fall on the taxpayer; that is absolutely essential. This is a very - Speech Link

Latest Speeches
Recent Questions related to Loan Charge and Taxpayer Fairness
1. Disguised Remuneration Loan Charge Review
asked by: Julian Lewis
29/06/2020
... what estimate he has made of the the number of people now due for a repayment of Voluntary Restitution relating to payroll loan schemes covered by the 2019 Loan Charge; and of those cases how many (a) companies and individuals have already entered into insolvency and (b) individuals are known to have sold a property in order to pay the Voluntary Restitution which will now be repaid.

2. Disguised Remuneration Loan Charge Review
asked by: Julian Lewis
29/06/2020
... (b) number of employers that will receive a payment and (c) the value of the repayments received by employers.

3. Disguised Remuneration Loan Charge Review
asked by: Caroline Nokes
29/06/2020
... what plans he has to bring forward legislative proposals to implement the recommendations contained in Sir Amyas Morse's Loan Charge review published in December 2019.

4. Disguised Remuneration Loan Charge Review
asked by: Stephen Hammond
19/05/2020
... for what reasons the Finance Act 2017 included legislation on those arrangements.

5. Disguised Remuneration Loan Charge Review
asked by: Stephen Hammond
19/05/2020
... what discussions his Department had with HMRC on changing loan charge arrangements prior to the introduction of the 2017 Finance Bill.

Latest Questions
APPG Supplied Content

APPGs can register with Parallel Parliament and submit files and articles to be placed here.

Parallel Parliament offers the facility for APPGs to submit written content and files, which are made available through this page.

Submitters can draft and edit publications, and either release them on demand, or schedule release for a future date.

Both text content and attached files submitted through this facility is indexed by our website, and made available through both the search function and relevant e-mail alerts. Any of our users registered for an alert which matches your content, will receive a link making them aware of its publication.

If you wish to register as an authorised representative of the Loan Charge and Taxpayer Fairness APPG and use this facility, click below

10 Current APPG Officers
Sammy Wilson Portrait
Sammy Wilson
Chair & Registered Contact
Democratic Unionist Party - East Antrim
Joined: 14th July 2021
Mohammad Yasin Portrait
Mohammad Yasin
Co-Chair
Labour - Bedford
Joined: 14th July 2021
Lisa Cameron Portrait
Lisa Cameron
Vice Chair
Scottish National Party - East Kilbride, Strathaven and Lesmahagow
Joined: 14th July 2021
82 APPG Memberships
22q11 Syndrome , American Football , Antisemitism , Arctic and Nordic Councils , Armed Forces , Armed Forces Covenant , Assistive Technology , Australia and New Zealand , Autism , Bahrain , Banning Trophy Hunting , Bees and Pollinators , Bermuda , Boys' Brigade , Breast Cancer , British Jews , British Overseas Territories , Canada , Cats , Cerebral Palsy , Channel 4 , Channel Islands , Childhood Trauma , Chile , China , Commonwealth , Crypto and Digital Assets , Cyprus , Darts , Dementia , Diabetes , Digital Regulation and Responsibility , Disability , Dog Advisory Welfare , Down Syndrome , Dying Well , Eating Disorders , Entrepreneurship , Estonia , Ethics and Sustainability in Fashion , Fair Business Banking , Financial Education for Young People , Foreign Affairs , Future of Retail , Global Health , Health , Holocaust Memorial , Hydrogen , Inclusive Entrepreneurship , International Freedom of Religion or Belief , Japan , Learning Disability , Liechtenstein , Limits to Growth , Media , Mentoring , Montserrat , Olympic and Paralympic Games , Pacific Islands , Pro-Life , Psychology , Pubs , Qatar , Queen’s Platinum Jubilee 2022 , Reserves and Cadets , Russia , San Marino , Serbia , Small Island Developing States , Social Media , Spinal Cord Injury , Street Children , Switzerland , Textiles and Fashion , Thalidomide , Twelve Steps Recovery Programme from Addiction , United Nations , United Nations Global Goals for Sustainable Development , United Nations Women , Vulnerable Groups to Pandemics , Whistleblowing , Woods and Trees
Sarah Olney Portrait
Sarah Olney
Vice Chair
Liberal Democrat - Richmond Park
Joined: 14th July 2021
Rushanara Ali Portrait
Rushanara Ali
Vice Chair
Labour - Bethnal Green and Bow
Joined: 14th July 2021
Contact Details

Registered Contact:

Sammy Wilson MP, House of Commons, London, SW1A 0AA. Tel: 020 7219 8523.

Email: barronj@parliament.uk

Public Enquiry Point:

Wendy Rabin, Loan Charge Action Group

Email: contact@loanchargeappg.co.uk

Secretariat:

Loan Charge Action Group acts as the group's secretariat. https://www.hmrcloancharge.info/

Group's Website:

http://www.loanchargeappg.co.uk/

Benefits in Kind
Date
7 Jan 2021
Source
Loan Charge Action Group
Description
Secretariat   From : 07/01/2021 To : 06/01/2022
Value
£70,501

No direct financial benefits are on record for the Loan Charge and Taxpayer Fairness APPG