Tax Avoidance:Written question - 152724 - "always taxable under the law at the time"

Mae'r ymateb i'r cais hwn yn hwyr iawn. Yn ôl y gyfraith, ym mhob amgylchiad, dylai Cyllid a Thollau Ei Mawrhydi fod wedi ymateb erbyn hyn. (manylion). Gallwch gwyno drwy yn gofyn am adolygiad mewnol.

Dear HM Revenue and Customs,

With reference to "Tax Avoidance:Written question - 152724" found here

Stride's answer says "However, these schemes never worked and the amounts paid were always taxable under the law at the time."

1) Can you give me any documents where HMRC explain to the Treasury why they did not tax the schemes under the law at the time they were in use?

HMRC proposed the the 2019 Loan Charge in advice to Treasury Ministers in September 2015. See the FOI request response here

2a) When the Treasury were considering the proposal for the 2019 Loan Charge, can you confirm if the Treasury asked HMRC why the 2019 Loan Charge was required if the schemes never worked and were taxable under the law at the time?

2b. Can I please have copies of any documents related to the answer in 2a?

2c) Can you please provide a copy of the HMRC document which proposed the introduction of the 2019 Loan Charge to the Treasury?

2d) Can you please provide any Treasury documents which explain the decision why the HMRC proposal to create the 2019 Loan Charge was accepted even though the amounts paid were taxable under existing laws at the time?

Yours faithfully,

Chris Sawyer on behalf of FOI Central Team, Cyllid a Thollau Ei Mawrhydi

Our ref: FOI2018/01293

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HMRC Freedom of Information Act Team