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1.1 The Disguised Remuneration Loan Charge (Loan fee) had been established at Budget 2016 to tackle making use of disguised remuneration income tax avoidance schemes. They are taxation plans that look for to prevent income tax and National Insurance efforts if you are paying scheme users earnings by means of loans, often via a trust that is offshore without any expectation that the loans will ever be paid back. (more…)