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2019 Loan Charge Treasury due diligence

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Dear Her Majesty’s Treasury,

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?

Can I please have any documents related to this?

Yours faithfully,

David Brown

FOI Requests, HM Treasury

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FOI Requests, HM Treasury

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Dear FOI Requests,

I raised a request on the 13th Dec 2018 and as yet have not had a reply. By law I should have had a reply by now.

Can you please update me as to when this will be received.

Yours sincerely,

David Brown

FOI Requests, HM Treasury

Dear Mr Brown

Thank you for your request for information dated 13 December. Your request is being considered under the Freedom of Information Act, our reference FOI2018/22390. Your request is progressing and we hope to respond to you in due course. We apologise for the delay and any inconvenience this may cause.

Yours sincerely

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

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FOI Requests, HM Treasury

1 Attachment

Dear Mr Brown

 

Please find attached a letter in response to your Freedom of Information
request.

 

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clickable hyperlink:

 

[1]https://www.gov.uk/government/publicatio...

 

 

Yours sincerely

 

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

 

 

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Dear FOI Requests,

Thank you for your response.

Can you please clarify that by saying "I can confirm that the Treasury does not hold information within the scope of your request." the Treasury did not ask HMRC why the Loan Charge was required if the schemes never worked and were always taxable at the time?

As part of your response you said "HMRC were always clear why the loan charge was required." but my question was if the Treasury questioned HMRC at all. For example, if the Treasury questioned the contradiction of HMRC's view being that schemes were ineffective but new legislation was still required and why that was the case.

Outside of the FOI response you also helpfully pointed me to a document section which includes "Disguised remuneration schemes have always been an attempt to avoid tax. HMRC’s view has consistently been that these schemes are ineffective, challenging their use and publicising their risks." which I believe validates my original question.

Yours sincerely,

David Brown

FOI Requests, HM Treasury

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eCase@hmtreasury.gov.uk on behalf of Enquiries, CEU - HMT, HM Treasury

1 Attachment

Dear Mr Brown,

Please find attached our response to your recent enquiry.

Regards

HM Treasury

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