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      ], "answer" : {"_about" : "http://data.parliament.uk/resources/931564/answer", "answerText" : {"_value" : "<p>The charge on disguised remuneration loans is targeted at artificial avoidance schemes where earnings were paid in the form of loans, which are never intended to be repaid, made by a third party, which is often based offshore (\u201cdisguised remuneration\u201d schemes).<\/p><p> <\/p><p>It is unfair to ordinary taxpayers to let anybody benefit from contrived tax avoidance of this sort, and that is why this Government has taken action to ensure that everybody pays the taxes they owe.<\/p><p> <\/p><p>The charge on DR loans is specifically targeted at these avoidance schemes and is not expected to have any significant impacts on the economy or public services.<\/p><p> <\/p><p>The Government recognises that the charge on DR loans will have a significant impact on some people who have used DR schemes. HMRC wants to help people put things right. It is actively encouraging anybody who is worried about being able to pay what they owe to get in touch with them as soon as possible. HMRC will consider all personal circumstances to agree a manageable and sustainable payment plan wherever possible.<\/p><p> <\/p><p>Further information on the impacts of the policy can be found in the \u2018Disguised remuneration: further update\u2019 policy paper published on 22 November 2017: www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update.<\/p><p> <\/p><p> <\/p>"}
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      ], "questionText" : "To ask Mr Chancellor of the Exchequer, what impact assessment his Department has conducted on the effect of the 2019 Loan Charge on (a) the economy and (b) public services.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
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