How many individuals in the Cayman Islands are affected by the Loan Charge?

Waiting for an internal review by HM Revenue and Customs of their handling of this request.

Dear HM Revenue and Customs,

How many individuals are you aware of that have a loan that originates from, or a trust that is based in, the Cayman Islands that will be caught by the Loan Charge?

Yours faithfully,

F Thompson

Dear HM Revenue and Customs,

Please ignore the title, it should be:

How many individuals WHO HAVE LOANS ORIGINATING in the Cayman Islands are affected by the Loan Charge?

Yours faithfully,

F Thompson

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

Our ref: FOI2018/02752

Dear Mr Thompson,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 13th December 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 Thompson,

I am writing in response to your request for information, received 13
December 2018.

Yours sincerely,

HMRC Freedom of Information Team

Dear [email address] on behalf of FOI Central Team,

The answer you have provided implies you have misunderstood the information I was asking for:

1. My question was "“How many individuals WHO HAVE LOANS ORIGINATING in the Cayman Islands are
affected by the Loan Charge?”" and the reply to this states that the information HMRC was going to be searching for was "a loan originating from an arrangement made in the Cayman Islands". Does the rejection of this Freedom of Information request still apply considering the actual information I was asking for?

2. You said you cannot see any scope for narrowing or refining my original request. Can I suggest you provide me with "How many arrangements captured by the Loan Charge used loans from the Cayman Islands?" This information should be readily available from HMRC's extensive compliance activity over many years.

Yours sincerely,

F Thompson

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' handling of my FOI request 'How many individuals in the Cayman Islands are affected by the Loan Charge?'.

I followed up on 17 January as you do not appear to have fully understood the original request - I clarified this in the aforementioned message and have now been waiting over 40 days for a reply, making a response long overdue and in breach of the law covering FOI requests. My understanding is that under all circumstances, I should have received the required information - please therefore supply this immediately.

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

Yours faithfully,

F Thompson

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

Our ref: IR2019/00648

Dear Mr Thompson,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 9th March 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

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