How actors in Mrs Brown's
Boys avoid tax by loaning
money to themselves
The scheme
Payments are forwarded to an offshore company to which the actor acts as principal ‘investment adviser’
Appleby
Administrators for ...
Production
company
Aston Court
... who set
up ...
Pro Fid Ltd
Acting as
an agency
Offshore ‘cell’
Controlled
by the actor
Actors issue loans to themselves. These loans are exempt from income tax and national insurance. The actor never repays them
No taxes
paid
Actor
Guardian graphic
Josh Holder, Nikolaus Kommenda and Cath Levett
How actors in Mrs Brown's Boys avoid
tax by loaning money to themselves
The scheme
Payments are forwarded to an offshore company to which the actor acts as principal ‘investment adviser’
No taxes
paid
Pro Fid Ltd
Acting as
an agency
Offshore ‘cell’
Controlled
by the actor
Actor
Production
company
Actors issue loans to themselves. These loans are exempt from income tax and national insurance. The actor never repays them
... who
set up ...
Appleby
Aston Court
Administrators
for ...
Guardian graphic | Josh Holder, Nikolaus Kommenda and Cath Levett
How actors in Mrs Brown's Boys avoid
tax by loaning money to themselves
No taxes
paid
The scheme
Payments are forwarded to an offshore company to which the actor acts as principal ‘investment adviser’
Pro Fid Ltd
Acting as
an agency
Offshore ‘cell’
Controlled
by the actor
Actor
Production
company
Actors issue loans to themselves. These loans are exempt from income tax and national insurance. The actor never repays them
Appleby
Aston Court
Administrators
for ...
... who set
up ...
Guardian graphic | Josh Holder, Nikolaus Kommenda and Cath Levett