Dear HM Revenue and Customs,

If, in a 2001/2002 or subsequent tax return, offshore earnings were declared then why did HMRC NOT request the tax take as soon as they were aware I.e. the first 6 months after submission? Was the tax on this “DR” legally enforceable at the time? What date and legislation did the “DR” actually become enforceable in law?

Yours faithfully,

Terry Brooker

Dear [email address] on behalf of FOI Team,
Thank you for your response to my FOI request (FOI2019/00601). Unfortunately, you have not answered any of the questions in the request, which you MUST know.
1. Why did HMRC NOT notify me within 6 months the amount of tax that was due for the preceding tax return?
2. Could HMRC, in a court of law, at the time FORCE me to pay the tax which they BELIEVE to be due?
3. Based on No. 2 above, which I am aware HMRC could not at the time lawfully claim the tax, when did LAW come into force for my alleged DR amounts.

At the time I was legitimately managing my tax affairs under legal statute. The fact that HMRC did not believe that the scheme I was in "did not work" is irrelevant under law. The scheme was lawful according to Queens council. The fact that HMRC have subsequently changed legislation in 2008, 2010, 2012 and 2016 to allow them to retrospectively charge the tax they believe is due is an affront to all law abiding UK citizens. The problems that this retrospective taxation is causing 100,000+ people including 6 suicides to date, is quite frankly disgusting. If HMRC could have legally collected the tax due for my 2002/03, 2003/04, 2004/05, 2005,06, 2006/07 and 2007/08 they would have done so at some point while I was contracting. If that had been the case then I would have paid at the time (when I could afford to do so) and stopped using an illegal scheme, because this would have been tax EVASION. Now HMRC have changed the law making it retrospective in the LC2019, it effectively means that HMRC are RETROSPECTIVELY colecting the tax they believe is due from my my 2002/03, 2003/04, 2004/05, 2005,06, 2006/07 and 2007/08. My life has moved on significantly in almost 20 years and a bill of £239,090.46 is an accumulation of 6 years tax liabilities being demanded in one year i.e. 2019/2020. I am unemployed and do not have anywhere near that amount of money so HMRC are using their full weight to crush me, like the other 6 poor souls who HMRC have "crushed" to DEATH. HMRC have reported one of these cases to the police, so already they are culpable for corporate man slaughter charges. So, please answer the questions 1 to 3 as fully and honestly as you possibly can.

Yours sincerely,

Terry Brooker

Dear HM Revenue and Customs,

Please pass this on to the person who conducts Freedom of Information reviews.

I am writing to request an internal review of HM Revenue and Customs's handling of my FOI request 'Disguised Remuneration'.

Thank you for your letter last Friday 15/5/19 (Friday as usual!!!). I have been in active communication with you since I received the APNs and FNs in November 2016, but you are clearly not listening. I will respond to that letter, threatening 50% penalties on my £240,000 alleged bill, after discussion with my solicitor this week. Regarding my FOI question, you have failed to differentiate between my legal position in 2001/08 and the VIEWS of HMRC, which you must be aware of. You have not answered any of the questions relating to my FOI request!!!

Your last response cited legislation and court cases that were enacted AFTER the period of my alleged DR. This is absolutely retrospective taxation. Opening my tax years for enquiry and demanding payment in 2016 for 2001/2 to 2007/8 tax years contravenes my tax payer protection rights. Just because HMRC say my scheme does not work does not legally obligate me to pay some exorbitant amount some 8-15 years later because at the time I was LEGALLY managing my tax affairs under DOTAS arrangements which is a right of all tax payers. Citing the Rangers case, the EMPLOYER was found guilty not the players. What has HMRC done to bring Montpelier to court, as this is a significantly different scheme so is therefore not comparable.

I will also respond to your letter in reply to my MP, Will Quince, from Mary Alston, Director counter avoidance, after discussion with my solicitor.

Please give me specific answers (evidenced where appropriate to support the answer) to my original questions considering the additional information in this FOI request.

A full history of my FOI request and all correspondence is available on the Internet at this address: https://www.whatdotheyknow.com/request/d...

Yours faithfully,

Terry Brooker