Dear HM Revenue and Customs,

In FoI FOI2020/00846, you state:

"...avoidance is exploiting the tax rules to gain a tax advantage that Parliament never intended."

I still would like to know what qualification or special skills you have in interpreting Parliament's intent. To that end, please can you tell me the individuals, teams or departments (by job title or function only, I don't need individual peoples names) charged with determining what parliaments intent may be on a given subject. Since you picked tax avoidance, I'm happy to use that to limit the scope of the request if needed.

That is, I'd like a list of the job functions or titles of the people or teams who set the policies and possibly make the final judgements about cases. I don't need to know about the "rank and file" who follow the internal guidance.

Yours faithfully,

Ralph Bolton

foi.team@hmrc.gsi.gov.uk on behalf of FOI Team, Cyllid a Thollau Ei Mawrhydi

Our ref: FOI2020/00975

Dear Mr Bolton,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 1st June which has been passed to
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Yours sincerely

HMRC Freedom of Information Act Team

foi.team@hmrc.gsi.gov.uk on behalf of FOI Team, Cyllid a Thollau Ei Mawrhydi

1 Atodiad

Dear Mr Bolton,

We are writing in response to your request for information, received on 1
June 2020.

Yours sincerely,

HMRC Freedom of Information Team