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[philinlondon]

Can you explain why MPs are immune from APN legislation?

PS. There was this before:

https://you.38degrees.org.uk/petitio...-retrospective

Thanks for sharing that link. Here's an article Why should MPs be exempt from new law to block tax avoidance? – Telegraph Blogs

[Dylan]

That is the disguised remuneration legislation from around 2010/11, I've not seen anything in FA2014 to suggest MPs are excluded from that?

[Iliketax]

That is the disguised remuneration legislation from around 2010/11, I've not seen anything in FA2014 to suggest MPs are excluded from that?

And even in the disguised remuneration legislation, it effectively just says that the Independent Parliamentary Standards Authority is not a third-party when dealing with MPs. IPSA is a 'body corporate' that pays MPs expenses, pensions and salaries but does not employee MPs. So it makes sense that they are not treated as a third-party. But MPs are still not exempted. So if you want to created a tax charge for David Gauke you still can ("Hey Dave, I've got an old iPad you can have because I think you are doing a fantastic job as an MP. You'll have to come and get it but in the meantime I've put it on top of the fridge for you" - then you write to IPSA to suggest they operate PAYE on the earmarked iPad and its £100 value).

And there is nothing in FA2014 to exempt MPs from FNs/APNs/PPNs.