Payment of Capital gains Tax by Hazel Blears MP

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L Howe
Freedom of Information Team

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Dear Mr Travers

I refer to your Freedom of Information (FOI) request on 20 May 2009 for the following information:

"Hazel Blears MP appeared on several broadcasts on May 12 showing off a cheque for £13332, claiming it would be sent to the Inland Revenue for Capital Gains Tax on the sale of her "second" home, despite her claims that she is not legally obliged to do so. Has the cheque been received?"

I can neither confirm nor deny that HMRC holds the information you have requested. This is because of section 44(1)(a) of the FOI Act, which exempts information if its disclosure is prohibited by any enactment. In this instance, the relevant enactment is the Commissioners for Revenue and Customs Act (CRCA) 2005. The effect of section 23 of CRCA is that information we hold in connection with one of our functions, and which identifies a person or enables their identity to be deduced, is exempt from disclosure under FOI.

Section 44(2) of the FOI Act provides that a public authority does not have to confirm or deny holding information if doing so would effectively mean that the authority would be communicating information that was exempt under section 44(1). If I were to confirm or deny whether HMRC holds information within the scope of your request, I would be telling you something about HMRC's activities in relation to a particular taxpayer. Therefore the duty to confirm or deny does not apply.

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. 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

Aidan
Freedom of Information Team
Room 4/52/006, 100 Parliament St., London SW1A 2BQ
Tel: (020 714) 73234
[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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