Margaret Earing 
Governance & Security 
Freedom of Information Team 04/52 
100 Parliament Street 
 
 
London  SW1A 2BQ 
 
Andrew B  
 
 
[[FOI #10334 email]]      
Tel 
020 7147 0233 
 
 
Fax 
020 7147 0666 
 
 
 
Email [email address].u
 
 
k 
 
 
 
 
 
Date 
14 May 2009 
www.hmrc.gov.uk 
 
Our Ref 
FOI 1394/09 
 
Your Ref 
           
 
________ 
 
 
 
 
 
Freedom of Information Act 2000 Internal review 
 
 
Dear Mr B 
 
Thank you for your email. I have reviewed my earlier reply and can confirm that HMRC has 
dealt with your request in accordance with the Act. There are a number of online dictionaries 
(legal and normal) which explain what the terms mean including the definition of 'legal 
person'.  
 
You asked me to explain in legal terms how a person can be defined as a body of persons. 
This does not constitute a request for recorded information under the Act. If you require legal 
advice on any of the issues you have raised, or in relation to the terms described in your 
original request, you may consult a solicitor or an accountant. 
 
If you are not content with the outcome of this review you are entitled to take up the matter 
with the Information Commissioner. Generally, the Information Commissioner cannot make a 
decision unless you have exhausted the internal procedure provided be the department.  He 
can be contacted at The Information Commissioner’s Office, Wycliffe House, Water lane, 
Wilmslow Cheshire SK9 5AF 
 
Yours sincerely, 
 
 
Margaret Earing 
 
Information is available in large print, audio tape and Braille formats. 
Type Talk service prefix number – 18001 
 
 
 
 
 

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