Retrospective use of s684(7A)(b) ITEPA 2003

Darren Webb made this Rhyddid Gwybodaeth request to HM Treasury Automatic anti-spam measures are in place for this older request. Please let us know if a further response is expected or if you are having trouble responding.

HM Treasury Nid oedd gan y wybodaeth y gofynnwyd amdani.

Dear HM Treasury,

This request concerns the legislation s684(7A)(b) ITEPA 2003.

HMRC have been applying this retrospectively to tax years which pre-date the legislation eg. tax year 2001-2.

Was the use of retrospection approved by the Treasury?

Yours faithfully,

Darren Webb

FOI Requests, HM Treasury

Our ref: FOI2023/11138

Dear Darren Webb,

Thank you for your request for information which we are considering under
the terms of the Freedom of Information Act 2000.

This is 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.

Please note: HM Treasury has a dedicated email address for the public to
make Freedom of Information requests: [email address]

Yours sincerely

Information Rights Unit | Correspondence and Information Rights | HM
Treasury, 1 Horse Guards Road, London, SW1A 2HQ [1]www.gov.uk/hm-treasury

References

Visible links
1. http://www.gov.uk/hm-treasury

FOI Requests, HM Treasury

1 Atodiad

Dear Darren Webb

Please find attached a response to your recent FOI request.

Yours sincerely

Information Rights Unit | Correspondence and Information Rights | HM
Treasury, 1 Horse Guards Road, London, SW1A 2HQ [1]www.gov.uk/hm-treasury

References

Visible links
1. http://www.gov.uk/hm-treasury