Peter Vaines’ article on the unforeseen and unfortunate adverse tax consequences that could arise when waiving remuneration was published in Tax Journal on 1st May 2020. You can read a copy here. This highly topical area is proving challenging for many forgoing remuneration in order to support those worst affected by the pandemic or the NHS. Some care in the timing and structuring of the waiver may assist. HMRC may ultimately flex to ensure that generosity is not penalised. However, there is a limit to what HMRC and the taxpayer can do within the constraints of the law. Does the solution ultimately rest with government to alleviate the tax burden that may fall on those who are trying to do the right thing?