Tax avoidance loan schemes and the loan charge - GOV.UK
...Loan schemes ? the facts Loan schemes - otherwise known as ?disguised remuneration? schemes - are used to avoid paying Income Tax and National Insurance. HMRC has never approved these ......
https://www.gov.uk/government/publications/loan-schemes-and-the-loan-charge-an-overview/tax-avoidance-loan-schemes-and-the-loan-charge
