Disguised remuneration: a Supreme Court decision (Spotlight 41)

Mr S D Harmon made this Freedom of Information request to HM Revenue and Customs

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Dear HM Revenue and Customs,

In regards to Disguised remuneration: a Supreme Court decision (Spotlight 41):

1. Do the anti-avoidance provisions found, apply to the self-employed? Please provide the information considering all applicable taxes, including but not limited to:
a. Income tax
b. NIC
c. IHT
d. CGT
e. Corporation tax

What statutory tests does HMRC use to decide upon whether the employment status is that of self-employed or not?

Yours faithfully,

Mr S D Harmon

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

Our ref: FOI2018/00901

Dear S D Harmon,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 29th April which has been passed to
HMRC's Freedom of Information Team.

We have allocated the above reference which you should quote if you need
to contact us.

The Team will arrange for a reply to be sent to you which will either
comply with HMRC's obligations under Freedom of Information Act or, if we
think it's an enquiry that we don't need to address under the terms of the
Act, let you know why. If it is the latter we will, if possible, pass it
on to a more appropriate part of the Department for answer.

Yours sincerely

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 Harmon

I am writing in response to your request for information, received on 29
April 2018.

Yours sincerely,

HMRC Freedom of Information Team

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: a Supreme Court decision (Spotlight 41)'.

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,

Mr S D Harmon

HM Revenue and Customs

Dear Mr Harmon,

Thank you for your email. Unfortunately I'm unable to consider your review request until you provide reasons for your dissatisfaction. Our original response explained that you were seeking information related to an identifiable individual. We refused your request under section 44(2) of the Freedom of Information Act (FOIA).

If you want to proceed with a review, please reply by explaining how our response failed to comply with FOIA legislation, and which aspects of your original request should be reconsidered.

Thank you,

Harjit

Harjit Garcha | HMRC Freedom of Information Team | Solicitor’s Office and Legal Services
HMRC | 6th Floor | 10 South Colonnade | Canary Wharf | LONDON | E14 4PU

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