Welcome to Pett on Disguised Remuneration and the Loan Charge.

This work explains the practical application of a body of tax legislation first enacted in 2011 and amended or re-enacted in most years since. Written for professional advisers, it aims to bring clarity to legislation described in the House of Lords as “extremely complex and beyond the scope of most business people to decide whether or not it applies to them”.

About the author

David Pett is a tax barrister at Temple Tax Chambers specialising in employment-related taxes, employment trusts, employee-owned companies and related company law, trust law and tax disputes.