In a July session HMRC management including Jim Harra, the HMRC’s Chief Executive, was questioned by the House of Lords Economic Affairs Committee on the Loan Charge. The discussion spurred more questions than answers with one contracting expert suggesting after listening in to the discussion that the “loan charge breaches the rule of law.”
https://www.freelanceinformer.com/contractors/loan-charge-is-it-breaching-the-rule-of-law/