Interpretation of Parliaments Intention (Tax Avoidance)

The request was refused by HM Revenue and Customs.

Dear HM Revenue and Customs,

“In the "Measuring tax gaps 2019 edition" document published by you
ata/file/820979/Measuring_tax_gaps_2019_edition.pdf), in the "Measuring Tax Gap" part of
the introduction, you state:

"... with both the letter of the law and our interpretation of Parliament’s intention in setting law (referred to as the spirit of the law)."

Please can you tell me about the process you go through to interpret Parliament's intentions:

- Do you have a formal process to do this task?
- Assuming "yes", please can you disclose the process (eg. documentation, instructions, training notes, etc)
- Also please provide any details about the process itself (eg. "we invented it ourselves" or "we downloaded it from XYZ site on the Internet" or "we got it from XYZ experts" or whatever else).

Thanks very much,

Yours faithfully,

Ralph Bolton on behalf of FOI Team, HM Revenue and Customs

Our ref: FOI2020/01778

Dear Mr Bolton,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 29th September 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
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on to a more appropriate part of the Department for answer.

As you will appreciate, the coronavirus pandemic has provided
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Yours sincerely

HMRC Freedom of Information Act Team on behalf of FOI Team, HM Revenue and Customs

1 Attachment

Dear Mr Bolton,

Please find attached our response to your information request.

Yours sincerely,

HMRC Freedom of Information Team