ITH1660

Dear Sir or Madam,

Up until recently, the HMRC International Manual contained the
following guidance:

http://www.hmrc.gov.uk/manuals/ithmanual...

"The legislation is written in terms of United Kingdom residents
who are partners but some tax planners have already suggested that
it may be possible to develop the Padmore principle to apply to
other situations where there are primary and secondary taxpayers
for example where there is a trading trust with non-resident
trustees and the profits pass to a United Kingdom resident life
tenant. These further refinements will be kept under review. It has
also been suggested that the legislation has not succeeded in
overriding the treaties. Any claim to exemption connected either
with a new scheme or the effect of subsection (4) should be
referred to International Division (Double Taxation)."

Can HMRC confirm in what year this guidance first appeared in the
manual.

Yours faithfully,

Nigel Jagger

Dear FOI Team,

I am just writing to inform you that this request is now overdue a
response. I realise that there is very little you can do at the
moment, as the matter is in the hands of HMRC's lawyers.

I apologise if I have given the team a hard time over recent
months, and I realise you are just doing your job. If you read the
selected quotes, from the survey I presented to the Human Rights
committee below, I hope you may forgive me a little for being a bit
of a grumpy old man.

http://www.publications.parliament.uk/pa...

Just last week I was contacted by a chap who wanted to know if HMRC
would pursue his wife and family for the debt if he was "no longer
around". I don't know whether he was serious or not but it was very
unsettling.

I am not looking for sympathy or anything, but I hope you will
understand why I intend to keep up the pressure until this
situation is resolved one way or the other.

Regards,

Nigel Jagger

Dear Mr Sharpe,

Thank you for responding to this request.

Yours sincerely,

Nigel Jagger