Previous use of retrospective tax legislation

Nigel Jagger made this Freedom of Information request to Her Majesty’s Treasury

Her Majesty’s Treasury did not have the information requested.

From: Nigel Jagger

20 April 2009

Dear Sir or Madam,

Can the Treasury confirm on how many occasions retrospective tax
provisions have been used in the past 20 years. By “retrospective
provision”, I refer to the following definition given in the Joint
Committee on Human Rights 12th Report (12th May 2004, Finance Bill
subsection 1.48):

“A retrospective provision would be one which levied the charge in
respect of the benefit enjoyed in previous years.”

Can they also list the relevant Acts.

Eg. Section 58 Finance Act 2008

Yours faithfully,

Nigel Jagger

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From: Enquiries, CEU
Her Majesty’s Treasury

24 April 2009

Dear Mr Jagger,

Thank you for your Freedom of Information request. I write to confirm receipt of your request and to let you know that it is receiving attention. If you have any enquiries regarding your request do not hesitate to contact us.

Darren Creamer
Correspondence and Enquiry Unit

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From: responses, FOI
Her Majesty’s Treasury

15 May 2009

Attachment 9 353 Reply.pdf
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Dear Mr Jagger,

Please see our response to your recent request.

<<9-353 Reply.pdf>>
regards,
Melanie

Melanie Scoulding
Information Rights Unit

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