Criminal convictions or other sanction for promoting tax avoidance schemes that confirm to the remit of the loan charge

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Dear HM Revenue and Customs,

How long have HMRC been legally pursuing the promoters of schemes that would fall under the remit of the loan charge?
Have any of those cases been successful in prosecuting them legally for the actual promotional aspect of the schemes?
Has any other form of sanction been made in regard of the for the actual promotional aspect of the schemes?
Could you give the examples laws that were broken in those cases or reasons for sanction.
Please exclude those cases which are for fraud or evasion on the part of the promoter, unconnected to the actual promotion of the schemes.
Please omit any referrals to the ASA, as these are not legal prosecutions.
Could you list the 16 or so cases that the Financial Secretary to the The Treasury, Mel Stride, has referred to in Parliament as being criminal prosecutions?
These should be a matter of public record.

Yours faithfully,

Andrew Earnshaw

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

Our ref: FOI2019/00644

Dear Mr Earnshaw,

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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 Earnshaw

I am writing in response to your request for information, received 10
March 2019.

Yours sincerely,

HMRC Freedom of Information Team