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- Q4836111 subject Q20930905.
- Q4836111 subject Q7485057.
- Q4836111 abstract "Budget Note 66 (BN66) is the mechanism by which the UK Government introduced clause 55 of the Finance Bill 2008, which would later become Section 58 of the UK Finance Act 2008. This specifically targeted tax avoidance schemes that made use of offshore trusts and double taxation treaties to reduce the tax paid by the scheme's users. These schemes were heavily marketed to the freelance community after the introduction of intermediaries legislation known as IR35, as they appeared to offer more certainty concerning tax liabilities than would be the case if running a limited company.In introducing S58 the Government retrospectively changed the law so that not only could these schemes not operate in future but they were effectively made unlawful from the day they were first introduced.".
- Q4836111 wikiPageExternalLink notoretrotax.org.uk.
- Q4836111 wikiPageExternalLink 97.html.
- Q4836111 wikiPageExternalLink bn66.pdf.
- Q4836111 wikiPageExternalLink 80522s04.htm.
- Q4836111 wikiPageExternalLink a5.
- Q4836111 wikiPageExternalLink content.aspx?activeTextDocId=3501587.
- Q4836111 wikiPageExternalLink 020731%20Technical%20Exchange%20Issue%2063.pdf.
- Q4836111 wikiPageExternalLink cukpga_19870051_en_1.
- Q4836111 wikiPageWikiLink Q1242841.
- Q4836111 wikiPageWikiLink Q145.
- Q4836111 wikiPageWikiLink Q15279749.
- Q4836111 wikiPageWikiLink Q16247751.
- Q4836111 wikiPageWikiLink Q166559.
- Q4836111 wikiPageWikiLink Q179222.
- Q4836111 wikiPageWikiLink Q20930905.
- Q4836111 wikiPageWikiLink Q2518331.
- Q4836111 wikiPageWikiLink Q41263.
- Q4836111 wikiPageWikiLink Q476068.
- Q4836111 wikiPageWikiLink Q4959031.
- Q4836111 wikiPageWikiLink Q5449536.
- Q4836111 wikiPageWikiLink Q5973360.
- Q4836111 wikiPageWikiLink Q6034804.
- Q4836111 wikiPageWikiLink Q6269142.
- Q4836111 wikiPageWikiLink Q728646.
- Q4836111 wikiPageWikiLink Q7485057.
- Q4836111 wikiPageWikiLink Q7689572.
- Q4836111 wikiPageWikiLink Q785.
- Q4836111 comment "Budget Note 66 (BN66) is the mechanism by which the UK Government introduced clause 55 of the Finance Bill 2008, which would later become Section 58 of the UK Finance Act 2008. This specifically targeted tax avoidance schemes that made use of offshore trusts and double taxation treaties to reduce the tax paid by the scheme's users.".
- Q4836111 label "BN66".