Annex A provides an interesting summary of the history of these schemes, emphasising the expansion to contractor loans in about 2004 (previously said to be 2005/06).
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https://twitter.com/keithmgordon/status/1427919604089769984
More acknowledgement of HMRC’s delays (particularly pre-2009)
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And here we see why the position WAS NOT CLEAR after the 2011 changes.
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Annex B deals with settlement terms
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Annex C summarises how HMRC publicised their views.
A lack of any clear communication with the taxpayers involved until 2014 (when just 11000 taxpayers were written to).
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A lack of any clear communication with the taxpayers involved until 2014 (when just 11000 taxpayers were written to).
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Annex D on taxpayer safeguards
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Annex D continued
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Annex E shows that the majority of people affected are indeed contractors.
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Annex F shows the pro-HMRC feedback gleaned from media outlets (rather than the criticism levelled against the loan charge policy).
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