Exchange of labour for compensation

The request was partially successful.

mark: jennings TM

Dear Sir or Madam,

It is my contention that :

Income is not ANY money that comes to a man, but rather categories such as profit and interest.

The exchange of labour for compensation is a fundamental right, but that doesn't necessarily make the compensation income.

It is my understanding that :

1. There's no law making the average working man liable for income taxes and

2. There's no law or regulation that allows the HMRC to contend that earnings are 100 percent profit received in exchange for nothing and

3. The right to earn a living through any lawful occupation is a fundamental right, and it is exempt from taxation.

Please highlight the Common Law that contradicts my understanding, where there is no contradiction or no law exists, please state so.

Please also highlight the Statute Law that contradicts my understanding, where there is no contradiction or no law exists, please state so.

Yours faithfully,

markj TM

Sharpe, John (G&S), HM Revenue and Customs

1 Attachment

Dear Mr Jennings,

I attach HMRC's reply to your recent request for information.

Yours sincerely

John Sharpe

Governance & Security

HM Revenue & Customs

Room 4/52

100 Parliament Street

London

SW1A 2BG

Fax 020 7147 0666

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mark: jennings TM

John

I'm disappointed that you didn't take a little extra time to help me out. I have looked at the documents to which you refer, and the information to which you state is reasonably within my grasp obviously isn't for I can not find it.

I'm perfectly aware of the fact that "Ignorance of the law is normally no excuse" [Statutory Instruments Act 1946 Chapter 36 Section 3.2], which is the primary reason for Government to publish everything on the Web, its not for benevolent reasons, it simply removes the defence of "ignorance". I have to believe that if the information was easy to find, allied with your expertise in the realm, you would have quoted it for me, and saved another round of question and answer.

I endeavoured to write my questions in a way that made my understanding clear, which should have enabled you to either show me where Common Law / Statute contradicts my understanding, confirms my understanding or that no Law exists.

From your response, I understand the following :

1. HMRC does not hold information on Common Law requiring a working person liable to income tax. From this I conclude there is no Common Law requirement to pay tax, otherwise you would hold information on it. So the answer to my first question would be "NO LAW EXISTS".

2. The fact that you sent me in the direction of Statutes, I conclude that this answers my question that the Statutes "contradict my understanding". However, I have not found where it says that, and still can not find that, and once again would ask you to indulge me and highlight this for me, as I can't see it.

2(b). You appear to be agreeing with my contention that "income isn't any money that comes to a man, but rather categories such as profit", yet you stated HMRC has no comment to make on the broad points of my understanding. This broad point seems to be key to the basis of my question as it is essentially your answer.

So, I'm clear about HMRC and Common Law, but I'm far from clear :

a. Where Statute Law makes the average working man liable for income taxes and
b. Where Statute Law allows the HMRC to contend that earnings are 100 percent profit received in exchange for nothing. Compensation is Exchanged for Labour, as that equation balances where does income, earnings and profit figure ?

Also, I noted that you didn't answer my question in regard to "working man" in preference to "working person" which is a different legal entity, but no bother.

Sincerely

markj TM

Sharpe, John (G&S), HM Revenue and Customs

Dear Mark,

Thank you for your e-mail; as I said I have no comment on the broad points
you make or your understanding of the law.

The right in section 1 FOI is to be told if the public authority holds the
information described in a request and, if it does, to have that
information communicated. Had I interpreted your request as it was made
(i.e. for a copy of the information that `contradicts' your stated
understanding of the common and statute law) the straightforward answer
under the Act would have been HMRC does not hold the information. That's
because we had never contemplated your assertions and therefore have no
recorded information that contradicts or for that matter agrees with
them. Had we responded in that way it would have been less than helpful.

I am sorry that you couldn't readily find the information in the two Acts
I told you about. Income tax is a statutory charge and applies to
persons, which would include what you describe as an `average working man'
as follows:-

. For employees, the person chargeable is defined at section 13 and
the income in scope is defined at sections 9 and 10 of the Income Tax
(Earnings and Pensions) Act 2003.

. For the self employed, the person chargeable is defined in section
8 and the income in scope is in section 5 to 7 of Income Tax (Trading and
Other Income) Act 2005

The contents page of each Act should address any further points you may
have.

Yours sincerely

John Sharpe

Governance & Security

HM Revenue & Customs

Room 4/52

100 Parliament Street

London

SW1A 2BG

Fax 020 7147 0666

[1][email address]

The information in this e-mail and any attachments is confidential and may
be subject to legal professional privilege. Unless you are the intended
recipient or his/her representative you are not authorised to, and must
not, read, copy, distribute, use or retain this message or any part of it.
If you are not the intended recipient, please notify the sender
immediately.

HM Revenue & Customs computer systems will be monitored and communications
carried on them recorded, to secure the effective operation of the system
and for lawful purposes.

The Commissioners for HM Revenue and Customs are not liable for any
personal views of the sender.

This e-mail may have been intercepted and its information altered.

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mark: jennings TM

John

Thank you for your reply and reference to specific Sections.

I read those Sections previously and to be content that this answers my questions, I need to be content that S13(1) :

1) "working man" is the same as a "taxable person" and

2) "exchange of labour" is the same as "employment" and

3) "compensation" is the same as "earnings"

I don't see any list of definitions that usually accompany these documents. Needless to say you will not be surprised to learn my definitions do not fit with the above, and therefore wonder if you could help again by pointing me to a "definitions" document.

Sincerely,

markj TM

Sharpe, John (G&S), HM Revenue and Customs

Mark,

Thank you for your e-mail.

The legislation I mentioned sets out who is chargeable to tax and on what
income the charge arises. As I said, a working man would fall to be taxed
if he received income from an employment. There is no definition document
held by HMRC that equates to the specific terms you use. However, we do
publish guidance on what is meant by earnings at this link
[1]http://www.hmrc.gov.uk/manuals/eimanual/... .

I hope you find this helpful.

John Sharpe

Governance & Security

HM Revenue & Customs

Room 4/52

100 Parliament Street

London

SW1A 2BG

Fax 020 7147 0666

[2][email address]

The information in this e-mail and any attachments is confidential and may
be subject to legal professional privilege. Unless you are the intended
recipient or his/her representative you are not authorised to, and must
not, read, copy, distribute, use or retain this message or any part of it.
If you are not the intended recipient, please notify the sender
immediately.

HM Revenue & Customs computer systems will be monitored and communications
carried on them recorded, to secure the effective operation of the system
and for lawful purposes.

The Commissioners for HM Revenue and Customs are not liable for any
personal views of the sender.

This e-mail may have been intercepted and its information altered.

show quoted sections

Communications via the GSi may be automatically logged, monitored and/or
recorded for legal purposes.

References

Visible links
1. http://www.hmrc.gov.uk/manuals/eimanual/...
2. mailto:[email address]

Gary of the Testo family left an annotation ()

Mark:Jennings, good request.

I myself have noted that the Income and Corporation Tax act of 1970 defines a person under schedule A as "an incorporeal hereditament and or an incorporeal hereditament subject"

I asked HMRC if they were claiming that I was an imaginary intangible incorporeal hereditament, but they wouldn't comment. Maybe tag that in on your follow up. Maybe they don't want to admit they are subjecting millions of working men and women to a tort conversion by intentionally misrepresenting men and women to be "incorporeal heredtaments" and said men and women's property to be property of the hereditament.