Margaret Earing 
Central Policy IS 
Freedom of Information Team 04/52 
100 Parliament Street 
 
 
London  SW1A 2BQ 
 
    Frank [request-21415-
 
 
[email address]]  
Tel 
           
 
 
 
Fax 
           
 
 
 
Email            
 
 
 
 
 
 
 
Date 
6 November 2009 
www.hmrc.gov.uk 
 
Our Ref 
FOI 2313/09 
 
Your Ref 
           
 
________ 
 
 
 
 
 
Freedom of Information Act 2000 
 
 
 
Dear Sir 
 
Request for an internal review under the Freedom of Information Act 2000 
 
Thank you for your email dated 5 November 2009 asking for an internal review of the 
decision to turn down your request under sections 44(1) (a) and 44(2) of the Act. 
 
Your request 
On 20 October 2009 you wrote:  
 
I appreciate you can not give out personal information when 
answering my questions, but a simple yes or no will suffice in most 
cases. 
I would like to ask whether the MP David Wilshire declared his 4 
year business partnership with Ann Palmer for their company 
Moorlands Research Services? 
I would like to know if company filed partnership tax returns for 
the years 2004 - 2008? 
He has admitted that the business was a partnership with his civil 
partner Ann Palmer and not a limited company. He has admitted the 
company traded for at least 4 years and that it had a separate bank 
account in the partnership's name. 
Did he declare the income from this partnership on his tax returns 
during the years in question? 
 
Information is available in large print, audio tape and Braille formats. 
Type Talk service prefix number – 18001 
 
 
 
 
 

---

 
 
 
 
Did Ann Palmer declare the income from this partnership on her tax 
returns during the years in question? 
If you answer no to any of the above questions, will you be 
carrying out a full and thorough investigation into the financial 
affairs of Moorlands Research Services, Ann Palmer and David 
Wilshire? 
If you answer no to any of the above questions, will you be 
subjecting Ann Palmer and David Wilshire to a full and thorough 
investigation as they would liable under the current Money 
Laundering Regulations? 
If no tax returns for the company have been filed and the income 
was not declared on any personal tax returns, I trust that the 
individuals in questions will face the full weight of the law and 
will be prosecuted for " BLATANT " tax evasion and Money 
Laundering? 
 
HMRC’s response 
 
Our reply dated 4 November 2009 turned down the request under section 44 of the Act. 
 
Internal review 
 
I have been asked to review your FOI request and its handling. The purpose of the internal 
review is to provide a fair and thorough review of decisions made pursuant to the FOIA. I 
can see that the response letter was issued on 4 November 2009 within the statutory 
deadline required by Section 10(1) of the FOIA. The letter also explained your rights to a 
review and to complain to the Information Commissioner if not content with the outcome in 
accordance with Section 17(7) of the Act. 
 
As you may know HMRC has dedicated web pages for FOI on its Website here: 
http://www.hmrc.gov.uk/freedom/foi-index.htm 
 
HMRC explains clearly the type of information we will not release under the Act here: 
http://www.hmrc.gov.uk/freedom/info-disclose.htm 
 
Conclusion 
 
Having reviewed the papers in this case I find that HMRC dealt with your request in the 
correct manner under sections 44(1) and (2) of the Act.  
 
 If you are not content with the outcome of this review, you may apply directly to the 
Information Commissioner for a decision.  Generally, the Information Commissioner cannot 
make a decision unless you have exhausted the 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 
 
  
Margaret Earing 

---