Central Policy 
 
 
 
 
John Sharpe 
Information Strategy Team 
Room 4/52 
100 Parliament Street 
 
 
London  SW1A 2BQ 
 
Mr N Jagger 
 
 
 
Tel 
           
 
by e-mail  
 
Fax 
020 7147 0666 
 
 
 
Email [email address] 
 
 
 
 
 
 
 
Date 
24 November 2009 
www.hmrc.gov.uk 
 
Our Ref 
FOI 2268/09 
 
Your Ref 
           
 
________ 
 
 
 
 
 
 
Dear Mr Jagger  
 
Thank you for your e-mail requesting information about the scheme referred to in Budget 
Note 66.  I apologise for the delay in getting back to you.  Using your questions as headings 
HMRC’s replies under the Freedom of Information are as follows:- 
 
(1) When was the decision taken not to go ahead with listing the 
appeals for hearing at the Special Commissioners?  
 
This information is not held.  By way of explanation no formal decision not to proceed with 
appeals was taken; it remains an option.   
 
(2) When was the use of retrospective legislation first considered 
within HMRC? 
 
This was first broached at a meeting on 1 November 2007.   
 
(3) When did HMRC first notify HM Treasury of the existence of the 
scheme? & 
 
(4) When did HMRC first suggest the use of retrospective 
legislation to HM Treasury? 
 
Under the FOIA public authorities are required to answer based on recorded information 
held at the date they receive the request; following a search we have been unable to find 
any recorded information which precisely answers these two questions in that it positively 
identifies a ‘first’ contact under either head.   
 
Information is available in large print, audio tape and Braille formats. 
Type Talk service prefix number – 18001 
 
 
 
 
 

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Outside the terms of the Act I can tell you that:- 
 
•  In relation to point 3 there may have been informal discussions in early October 
2007.  
 
•  In relation to point 4 HMRC made a submission to the Financial Secretary to the 
Treasury in February 2008.  Again there would have been informal contact on the 
matter before this date.   
 
If you are not happy with this reply you may request a review by writing to HMRC FOI Team, 
Room 4/52, 100 Parliament Street London SWIA 2BQ or by e-mail to 
[email address] . You must request a review within 2 months of the date of this 
letter. It would assist our review if you set out which aspects of the reply concern you and 
why you are dissatisfied.  
If you are not content with the outcome of an internal review, you may apply directly to the 
Information Commissioner for a decision. The Information Commissioner will not usually 
consider a case unless you have exhausted the internal review procedure provided by 
HMRC. He can be contacted at The Information Commissioner’s Office, Wycliffe House, 
Water Lane, Wilmslow, Cheshire SK9 5AF. 
 
 
 
 
Yours sincerely 
 
 
 
 
John Sharpe 

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