BN66 - FOI guidance

Nigel Jagger made this Freedom of Information request to HM Revenue and Customs

HM Revenue and Customs did not have the information requested.

From: Nigel Jagger

21 June 2009

Dear Sir or Madam,

Have the Freedom of Information Team been issued specific guidance
by any other part of HMRC for handling requests pertaining to the
retrospective provision contained in BN66 2008 (clause 55 FB 2008;
section 58 FA 2008)?

If so, please publish this guidance.

Yours faithfully,

Nigel Jagger

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Richard Taylor left an annotation (21 June 2009)

BN66 is Budget Note 66 :

http://www.hmrc.gov.uk/budget2008/bn66.pdf

It deals with tax avoidance via abuse of double taxation treaties. It gave notice that new legislation to close the loophole was intended. That legislation was enacted in section 58 of the 2008 Finance act:

http://www.opsi.gov.uk/acts/acts2008/ukp...

A previous, apparently straightforward request for information relating to BN66 was rejected by HMRC:

http://www.whatdotheyknow.com/request/bn...

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From: Nigel Jagger

26 June 2009

Dear Sir or Madam,

Please can you acknowledge receipt of this FOI request.

Yours sincerely,

Nigel Jagger

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From: Armstrong, Michael (G&S)
HM Revenue and Customs

29 June 2009

Attachment 1719 ack.pdf
28K Download View as HTML

Michael Armstrong
Freedom of Information Unit
Room BP5001 | Dunstanburgh House | Longbenton
Newcastle Upon Tyne | NE98 1ZZ
Tel: 0191 2253065 | Fax: 0191 2253098
email (internal): Armstrong, Michael (G&S)
email (external): [email address]

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From: Callan, Aidan (G&S)
HM Revenue and Customs

20 July 2009

Mr Jagger

I refer to your FOI request on 21 June 2009 for the following
information:

"Have the Freedom of Information Team been issued specific guidance by
any other part of HMRC for handling requests pertaining to the
retrospective provision contained in BN66 2008 (clause 55 FB 2008;
section 58 FA 2008)?"

I can confirm that HMRC does not hold information within the scope of
your request.

If you are not happy with this reply you may request a review by either
emailing '[email address]', or by writing to the HMRC FOI
Team, Room 4/52, 100 Parliament Street, London SW1A 2BQ. You must
request a review within two 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 the internal 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, or by e-mail:
[email address]

Yours sincerely

Aidan Callan
Freedom of Information Team
Room 4/52, 100 Parliament St., London SW1A 2BQ
[email address]

The information in this e-mail and any attachments is confidential and may be subject to legal professional privilege. Unless you are the intended recipient or his/her representative you are not authorised to, and must not, read, copy, distribute, use or retain this message or any part of it. If you are not the intended recipient, please notify the sender immediately.

HM Revenue & Customs computer systems will be monitored and communications carried on them recorded, to secure the effective operation of the system and for lawful purposes.

The Commissioners for HM Revenue and Customs are not liable for any personal views of the sender.

This e-mail may have been intercepted and its information altered.

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