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individuals like that.
I think it's a bit unfair to lump locum workers, agency nurses and construction contractors, most of whom thought they were doing the right thing*, even if naively, and were even pushed into the arrangements by their government employers, and someone who is taking out a loan against their of own £ #00,000,000 business, which will never be paid back and will drop into a tax free loophole at death, thereby also avoiding inheritance taxes.
* And who have also been caught by HMRC's egregious incompetence / underfunding / vindictiveness, giving them a second bite at the apple and the ability to retrospectively change tax laws.
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I think it's a bit unfair to lump locum workers, agency nurses and construction contractors, most of whom thought they were doing the right thing*, even if naively, and were even pushed into the arrangements by their government employers
Yes, you have to be pretty naïve to not smell a rat when you are told you're being paid by being loaned money that you never need to repay, and so no tax is due. Although the employers were agencies, not government.
In theory HMRC are going after individuals like that.
https://www.gov.uk/government/publications/loan-schemes-and-the-loan-charge-an-overview/tax-avoidance-loan-schemes-and-the-loan-charge