correspondence regarding the drafting of the withdrawal of APNs in the Finance Act (2014)

The request was refused by HM Revenue and Customs.

Geoffrey David Green

Dear HM Revenue and Customs,

I would like to see the correspondence between officials regarding the withdrawal of APNs when drafting the Finance Act (2014) to understand why the phrase "...it is to be treated as to never having had effect..." was added, and therefore to better understand the true consequences of adding that clause.

Yours faithfully,

Geoffrey David Green

foi.team@hmrc.gsi.gov.uk on behalf of FOI Team, HM Revenue and Customs

Our ref: FOI2020/01066

Dear Mr Green,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 15th June which has been passed to
HMRC's Freedom of Information Team.

We have allocated the above reference which you should quote if you need
to contact us.

The Team will arrange for a reply to be sent to you which will either
comply with HMRC's obligations under Freedom of Information Act or, if we
think it's an enquiry that we don't need to address under the terms of the
Act, let you know why. If it is the latter we will, if possible, pass it
on to a more appropriate part of the Department for answer.

As you will appreciate, the coronavirus pandemic has provided
unprecedented challenges for Government Departments including HMRC. Over
the coming weeks our priorities are to provide critical existing and new
Public Services for Government to support customers during this difficult
time. As a result, resources may be diverted away from usual compliance or
information rights work. HMRC aims to respond to all FOIA Requests within
20 working days. If for whatever reason this timescale cannot be complied
with HMRC will, where possible, write to you explaining the reason for the
delay and providing an estimated time for response.

Yours sincerely

HMRC Freedom of Information Act Team

foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team, HM Revenue and Customs

1 Attachment

Dear Mr Green

We are writing in response to your request for information, received on 15
June 2020.

Yours sincerely,

HMRC Freedom of Information Team

Geoffrey David Green

Dear HM Revenue and Customs,

Please pass this on to the person who conducts Freedom of Information reviews.

I am writing to request an internal review of HM Revenue and Customs' handling of my FOI request 'correspondence regarding the drafting of the withdrawal of APNs in the Finance Act (2014)'.

My FOI was refused citing "information is being withheld on the basis of the exemptions in sections 35(1)(a) and 42 of the Freedom of Information Act 2000"

A full history of my FOI request and all correspondence is available on the Internet at this address: https://www.whatdotheyknow.com/request/c...

Yours faithfully,

Geoffrey David Green

foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team, HM Revenue and Customs

Our ref: IR2020/01260

Dear Mr Green,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 9th July which has been passed to
HMRC's Freedom of Information Team.

We have allocated the above reference which you should quote if you need
to contact us.

The Team will arrange for a reply to be sent to you which will either
comply with HMRC's obligations under Freedom of Information Act or, if we
think it's an enquiry that we don't need to address under the terms of the
Act, let you know why. If it is the latter we will, if possible, pass it
on to a more appropriate part of the Department for answer.

As you will appreciate, the coronavirus pandemic has provided
unprecedented challenges for Government Departments including HMRC. Over
the coming weeks our priorities are to provide critical existing and new
Public Services for Government to support customers during this difficult
time. As a result, resources may be diverted away from usual compliance or
information rights work. HMRC aims to respond to all FOIA Requests within
20 working days. If for whatever reason this timescale cannot be complied
with HMRC will, where possible, write to you explaining the reason for the
delay and providing an estimated time for response.

Yours sincerely

HMRC Freedom of Information Act Team

foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team, HM Revenue and Customs

1 Attachment

Dear Mr Green,

We are writing in response to your internal review request, received 9
July 2020.

Yours sincerely,

HMRC Freedom of Information Team