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Departmental Publication (Guidance and Regulation)
Home Office

Jul. 31 2023

Source Page: Immigration Rules archive: 17 July 2023 to 18 July 2023
Document: Immigration Rules archive: 17 July 2023 to 18 July 2023 (PDF)

Found: 'Invested’ or ‘spent' excludes spending on: (1) the applicant’s own remuneration, (2) buying


Departmental Publication (Guidance and Regulation)
Home Office

Jul. 14 2023

Source Page: Immigration Rules archive: 1 June 2023 to 28 June 2023
Document: Immigration Rules archive: 1 June 2023 to 28 June 2023 (PDF)

Found: 'Invested’ or ‘spent' excludes spending on: (1) the applicant’s own remuneration, (2) buying


Non-Departmental Publication (News and Communications)
Upper Tribunal (Tax and Chancery Chamber)

Jun. 13 2023

Source Page: Thomas Seiler, Louise Whitestone and Gustavo Raitzin v The Financial Conduct Authority [2023] UKUT 00133 (TCC)
Document: Thomas Seiler, Louise Whitestone and Gustavo Reitzen v The Financial Conduct Authority (PDF)

Found: It was, therefore, usual for private banks to charge larger fees than other banks.


Departmental Publication (Guidance and Regulation)
Home Office

Jun. 06 2023

Source Page: Immigration Rules archive: 13 April 2023 to 31 May 2023
Document: Immigration Rules archive: 13 April 2023 to 31 May 2023 (PDF)

Found: 'Invested’ or ‘spent' excludes spending on: (1) the applicant’s own remuneration, (2) buying


Departmental Publication (Policy and Engagement)
HM Treasury

Jun. 06 2023

Source Page: Tackling non-compliance in the umbrella company market
Document: Tackling non-compliance in the umbrella company market: Consultation (PDF)

Found: remuneration tax avoidance arrangements.


Departmental Publication (Policy and Engagement)
HM Treasury

Jun. 05 2023

Source Page: Treasury Minutes progress report – June 2023
Document: Treasury Minutes progress report – June 2023 (print) (PDF)

Found: In return the contract was intended to provide: a new career structure and remuneration package for


Commons Chamber
Oral Answers to Questions - Tue 09 May 2023
HM Treasury

Mentions:
1: Robin Millar (CON - Aberconwy) them to their premium lending products instead of the Government’s coronavirus business interruption loan - Speech Link
2: Margaret Ferrier (IND - Rutherglen and Hamilton West) However, that workforce continues to be at risk of disguised employment. - Speech Link
3: James Murray (LAB - Ealing North) Tens of thousands of people have been affected by the loan charge, with some having faced well-documented - Speech Link
4: Ashley Dalton (LAB - West Lancashire) has recently found that 2 million UK households missed a key payment for their mortgage, rent, loan or - Speech Link


Written Question
Disguised Remuneration Loan Charge Review
Thursday 27th April 2023

Asked by: Fleur Anderson (Labour - Putney)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many people have been refunded by HMRC due to changes made by the Morse Review; and what the total amount of money refunded is.

Answered by Victoria Atkins - Secretary of State for Health and Social Care

Following Lord Morse’s Independent Loan Charge Review in 2019, HMRC established the Disguised Remuneration (DR) Repayment Scheme 2020 to repay voluntary payments that taxpayers had agreed to make as part of settlements concluded before changes were made to the scope of the Loan Charge. Individuals and employers had until 30 September 2021 to apply to HMRC for a refund or waiver.

HMRC repays amounts that were paid in DR scheme settlements, and/or waives amounts of instalments due that have not yet been paid if certain conditions are met.

By the end of March 2023, HMRC had processed over 2450 applications, of which over 1400 had received either a repayment, a waiver, or both. Over 1000 of the applications processed at that date were either invalid or ineligible. The total value of repayments, waivers or both that have been made by that date was over £180 million.


Departmental Publication (Guidance and Regulation)
Home Office

Apr. 26 2023

Source Page: Immigration Rules archive: 12 April 2023 to 12 April 2023
Document: Immigration Rules archive: 12 April 2023 to 12 April 2023 (PDF)

Found: 'Invested’ or ‘spent' excludes spending on: (1) the applicant’s own remuneration, (2) buying


Select Committee
Tenth Report - Post-pandemic economic growth: UK labour markets

Report Apr. 21 2023

Committee: Business and Trade Committee (Department: Department for Business, Energy and Industrial Strategy)

Found: Disguised remuneration schemes facilitated by umbrella companies were also used as a means of tax avoidance