Central Policy 
 
 
 
John Sharpe 
Freedom of Information 
Room 1/25 
100 Parliament Street 
 
 
London  SW1A 2BQ 
 
Mr N Jagger 
 
 
 
Tel 
           
 
by e-mail 
 
Fax 
020 7147 0666 
 
 
 
Email [email address] 
 
 
 
 
 
 
 
Date 
31 March 2010 
www.hmrc.gov.uk 
 
Our Ref 
1190/10 
 
Your Ref 
           
 
________ 
 
 
 
 
 
 
Dear Mr Jagger, 
 
I refer to your request for the dates of ‘any written legal opinion which HMRC received from 
external Counsel, during the period 1/1/2001 to 31/12/2007, relating to the double tax 
scheme covered by Budget Note 66.  
 
I am replying under the terms of the Freedom of Information Act 2000 (FOIA). HMRC holds 
the information requested but is not releasing it; the exemption that applies is section 42(1) 
FOIA.  HMRC’s view is that the balance of the public interest favours maintaining the 
exemption.   
 
HMRC also considers that section 17(4) FOIA applies to remove the obligations in section 
17(1)(c) and section 17(3) of the Act to explain why the exemption applies and to put forward 
public interest arguments.   
 
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.  
   
 
 
Information is available in large print, audio tape and Braille formats. 
Type Talk service prefix number – 18001 
 
 
 
 
 

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Yours sincerely 
 
 
 
 
John Sharpe 
 
 
 

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