HMRC publishes briefing pack on the loan charge.
On 18 March 2019 HMRC published this Loan Charge Briefing Pack for journalists to set out is position as 5 April approaches explaining its view that the Loan Charge is fair and necessary.
It is not available online yet so it is published here for the benefit of everyone who wants to see it.
Publishing it is not an endorsement of its contents on which I make no other comment.
It is Crown Copyright © 2019.
18 March 2019