J E Baring & Co solicitors partnership firm, J E Baring Ltd and dissolved J E Baring & Co Ltd

Response to this request is long overdue. By law, under all circumstances, HM Revenue and Customs should have responded by now (details). You can complain by requesting an internal review.

Dear HM Revenue and Customs,

J E Baring & Co solicitors partnership firm, J E Baring Ltd and dissolved J E Baring & Co Ltd

Can you please confirm how many complaints HMRC have received relating to the above solicitors, especially concerning through which of their legal setups they may or may not have paid tax.

These appear to use slightly differing addresses on companies house, SRA and the Law Society and on their own website. The SRA seem unconcerned as to whether the company is being paid or the partnership, surely the entity that is bring instructed should be the entity that is being paid and this does not seem possible or transparent.

The SRA receive membership funds and does not appear concerned that they failed to file their company accounts, prior to strike off from companies house, despite council's funds 'public money' apparently being paid to them via their company.

How is this possible if the SRA did not regulate their company to carry out this work?

Yours faithfully,

Lin Ball

FOI Team, HM Revenue and Customs

Our ref: FOI2021/02589

Dear Lin Ball,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 1st 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 Departmen t for answer.

As you will appreciate, the coronavirus pandemic has provided
unprecedented challenges for Government Departments including HMRC. Over
the coming weeks our priorities are to provide critical existing and new
Public Services for Government to support customers during this difficult
time. As a result, resources may be diverted away from usual compliance or
information rights work. HMRC aims to respond to all FOIA Requests within
20 working days. If for whatever reason this timescale cannot be complied
with HMRC will, where possible, write to you explaining the reason for the
delay and providing an estimated time for response.

Yours sincerely

HMRC Freedom of Information Act Team

FOI Team, HM Revenue and Customs

1 Attachment

Dear Lin Ball,

We are writing in response to your request for information, received 1
March.

Yours sincerely,

HMRC Freedom of Information Team

Dear FOI Team,

Thank you for confirming that the term "person" includes both natural and legal persons and that the latter being corporations, companies and partnerships have been given equal rights.

There in, is the problem legal fictions having far more rights than natural persons who remain unprotected from knowing which legal entity they are dealing with or who is being paid public funds, especially when neither the SRA or FCA or councils are completely transparent and will not clarify what legal activities they are authorised to carry out and makes it is virtually impossible for the public to know, which legal entity is operating and paying the correct taxes and this breeds corruption.

Does the HMRC have a public register requiring these legal fictions to register that can be checked?

Yours sincerely,

Lin Ball

FOI Team, HM Revenue and Customs

1 Attachment

Dear Lin Ball,

We are writing in response to your request for information, received 15
April.

Yours sincerely,

HMRC Freedom of Information Team

Dear FOI Team,

The query was regarding whether or not the HMRC held a register of partnerships because J E Baring & Co a partnership of solicitors that the SRA has only very recently confirmed in excess of 9 months after the closure of the partnership that was incorporated / merged into their company J E Baring Ltd trading as J E Baring & Co on 1 March 2021, the same day this and the SRA FOIRs went in, although on the solicitors website it also states J E Baring & Company and also continues to refer to their “partners” which is extremely confusing if this partnership has in fact closed and is no longer trading. None are FCA regulated.

It appears that J E Baring & Co Ltd never traded and was dissolved.

How are consumers or third parties made aware of who is authorised to carry out legal work and entitled to. receive payment if the SRA and the councils can simply hide (give out misleading information) as to which legal entity is instructed and/or authorised.

Maidstone Borough Council will only provide a trading name (solicitors firm) which is not a legal name and ought to be aware that they cannot instruct or pay a non-legal entity being only a trading name for any legal services. And who will not confirm which partner they instructed within the partnership and/ or if they have also instructed the company.

A reasonable person might expect that HMRC would know of the separate tax bracket requirements for different legal entities and hopefully hold a list of partnerships and companies and hold a list of any complaints regarding any concealment by local authorities and/ or others, regarding the legal entity (if any) that has been instructed and received payments and a taxable event.

Yours sincerely,

Lin Ball

Central FOI Team, HM Revenue and Customs

Our ref: FOI2021/29892

Dear Lin Ball,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 12 December.

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

We will arrange for a reply to be sent to you which will either comply
with our 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.

While we aim to respond to all freedom of information requests within 20
working days, if for some reason this timescale cannot be complied with,
we will, where possible, write to you explaining the reason for the delay
and provide an estimated time for response.

Yours sincerely

HMRC Freedom of Information Team

Central FOI Team, HM Revenue and Customs

1 Attachment

Dear Lin Ball,

We are writing in response to your request for information, received 12
December.

Yours sincerely,

HMRC Freedom of Information Team

Dear Central FOI Team,

Can you please clarify whether a trading name can pay taxes rather than the correct legal entity and using the full legal name of either a company or a partner in a partnership?

The reason is not only are Maidstone Borough Council being less than transparent about who they have instructed for legal work paid for by the tax payer but they also share a partnership service provider called Mid Kent Services with Tunbridge Wells Borough Council who is also being elusive and both councils have not provided clarification as to whether their joint service provider receives delegated authority to instruct external solicitors for either of the two Councils.

Both Councils have referred to J E Baring and Co that does not exist as a legal name or a legal entity and a trading name can neither be instructed for legal work nor it seems can they pay taxes as a tax payer.

Yours sincerely,

Lin Ball

FOI Team, HM Revenue and Customs

Our ref: FOI2021/31408

Dear Lin Ball,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 22 December.

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

We will arrange for a reply to be sent to you which will either comply
with our 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.

While we aim to respond to all freedom of information requests within 20
working days, if for some reason this timescale cannot be complied with,
we will, where possible, write to you explaining the reason for the delay
and provide an estimated time for response.

Yours sincerely

HMRC Freedom of Information Team

Lin Ball left an annotation ()

Why is the FCA register still showing this firm (partnership) J E Baring & Co as an EDF, when this partnership is no longer trading since 1 March 2021.

The FCA have confirmed that the duty is upon the SRA to inform them of any changes, is the duty also upon the solicitors to inform the SRA immediately of any changes?

FOI Team, HM Revenue and Customs

1 Attachment

Dear Lin Ball,

We are writing in response to your request for information, received 22
December.

Yours sincerely,

HMRC Freedom of Information Team

Dear FOI Team,

Thank you for the info. Local Authorities who are partners are refusing to state precisely which legal entity they have been paying so how is it possible to know which legal entity is regulated and required to pay tax.

None appear on the FCA register or on the SRA register as authorised for debt recovery services and J E Baring & Co closed on 1 March 2021 and the name J E Baring and Co does not exist as a legal name either on Companies House or the SRA register.

With respect anyone can create a website please check the public records that must be kept updated as to the precise details of the correct legal entity required to pay tax. If multiple legal entities cannot be identified and can operate at the same time.

Yours sincerely,

Lin Ball

Lin Ball left an annotation ()

How shocking if HMRC simply rely on a taxpayers website rather than public records such as FCA, SRA and Companies House etc to gather their information.

Dear FOI Team,

Please can HMRC confirm how local authorities can be awarding contracts and/or paying a company (solicitors’ firm) J E BARING & CO LIMITED 0 8 3 7 6 1 9 6 (incorporated on 25 Jan 2013 that apparently according to Companies House records has never traded nor filed any financial accounts and was dissolved on 29 Mar 2016) and AFTER the company had closed.

Contract details
Contract: County Court High Court and Insolvency
Details
Buyer: Tower Hamlets
Department: RE
Title: County Court High Court and Insolvency
Description: County Court High Court and Insolvency
Description of the geographical coverage:

Reference no: DN337947
Estimated total value: £150,000.00
Estimated annual value: £49,315.09
VAT not recovered: £0.00
Participating organisations: N/A
Keywords: N/A

Start date: 01/04/2016
End date: 31/03/2019
Awarded date: 01/04/2016
Awarded value: Not set
Appraisal date: Not provided
Review date: 31/03/2018
Initial contract period: 36 months
Total option to extend:

Total contract period: 36 months
Available extensions: 0 with 0 taken
Central purchasing body: LBTH
Framework: N/A
OJEU: Yes
Process used: ITT

Primary contact
Title: Mr. First name: Alan. Surname: Fayter
Email address: Alan . Fayter @ tower hamlets . gov . uk
Telephone number:
0 2 0 7 3 6 4 4 7 0 3
Fax number:
Mobile number:

Awarded supplier(s)
Company name. JE Baring
Company reg number 0 8 3 7 6 1 9 6
SME/VCS. SME
VCS reg number
Contacts - None provided
Postcode EC1N 8LE

Categories
79140000-7 - Legal advisory and information services

Notes
Public notes:

Custom details
Public attachments
Public attachments can be viewed by all users (buyer, supplier or visitor)
No attachments

https://procontract.due-north.com/Contra...

Contract details
Contract: CA29830 Legal Fees
Details
Buyer: Maidstone Borough Council
Department: Procurement
Title: CA29830 Legal Fees
Description: CA29830 Legal Fees
Description of the geographical coverage:

Reference no: DN435768
Estimated total value: £40,000.00
Estimated annual value: £0.00
VAT not recovered: £0.00
Participating organisations: N/A
Keywords: N/A
Start date: 01/12/2016
End date: 31/03/2022
Awarded date: 01/12/2016
Awarded value: Not set
Appraisal date: Not provided
Review date: 01/01/2022
Initial contract period: 63 months
Total option to extend:

Total contract period: 63 months
Available extensions: 0 with 0 taken
Central purchasing body: Maidstone Borough Council
Framework: N/A
OJEU: No
Process used: RFQ
Primary contact
Title: Mr. First name : Jeff Surname: Robinson
Email address: jeff robinson @ maidstone . gov . uk
Telephone number: 0 1 6 2 2 6 0 2 5 2 7
Fax number:

Mobile number:

Awarded supplier(s)
Company name
J E Baring & Co
Company reg number
SME/VCS
SME
VCS reg number
Contacts
- Mr Allan Hooper
Postcode
EC1N 8LE
-

Categories
281200 - General Support
Notes
Public notes:

Custom details
Public attachments
Public attachments can be viewed by all users (buyer, supplier or visitor)
No attachments

https://procontract.due-north.com/Contra...

Yours sincerely,

Lin Ball

FOI Central Team, HM Revenue and Customs

Our ref: FOI2022/01950

Dear Lin Ball,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 28 January.

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

We will arrange for a reply to be sent to you which will either comply
with our 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.

While we aim to respond t o all freedom of information requests within 20
working days, if for some reason this timescale cannot be complied with,
we will, where possible, write to you explaining the reason for the delay
and provide an estimated time for response.

Yours sincerely

HMRC Freedom of Information Team

FOI Central Team, HM Revenue and Customs

1 Attachment

Dear Lin Ball,

We are writing in response to your request for information, received 28
January.

Yours sincerely,

HMRC Freedom of Information Team

Dear FOI Central Team,

Thank you for confirming that HMRC have no interest in any contracts the Local Authorities make or who is required to pay any tax, are councils exempt from tax and those they pay public funds to also exempt.

Can you please confirm if vat is also excluded as well as income tax for those paid by the councils to provide services on behalf of the councils and paid from public funds.

Please confirm who this VAT number 232182005 is attached to:

1. J E Baring & Co Limited (a company that apparently never traded but who was awarded a contract by the London Borough of Tower Hamlets (Tower Hamlets Borough Council) for £150,000 using the partial and unspaced initials of the company name JE Baring but who did include the correct company 08376196number that was dissolved on 29 March 2016 and BEFORE the contract started on 1 April 2016.

2. J E Baring & Co the partnership

3. J E Baring Ltd (12146662) their current company also trading as J E Baring & Co.

Yours sincerely,

Lin Ball

FOI Central Team, HM Revenue and Customs

Our ref: FOI2022/03082

Dear Lin Ball,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 3 February.

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

We will arrange for a reply to be sent to you which will either comply
with our 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.

While we aim to respond t o all freedom of information requests within 20
working days, if for some reason this timescale cannot be complied with,
we will, where possible, write to you explaining the reason for the delay
and provide an estimated time for response.

Yours sincerely

HMRC Freedom of Information Team

FOI Central Team, HM Revenue and Customs

1 Attachment

Dear Lin Ball,

We are writing in response to your request for information, received 3
February.

Yours sincerely,

HMRC Freedom of Information Team

Dear FOI Central Team,

Thank you for confirming that who is required to pay tax can be very complicated and it is difficult to understand which corporate entity is exempt and which are not.

Are companies that never appear to have traded and who have only filed accounts for a dormant company, exempt from paying tax, this company was dissolved on 29 Mar 2019 ?

J E BARING & CO LIMITED
https://www.scottishtrustdeed.co.uk/cred...

It is hard to understand how a company can act in the practice area of debt recovery for any billing authority if the company is not registered with the SRA and none of the solicitors are listed on The Law Society in the area of practice for Debt Recovery. And none of JE Baring solicitors (either as partners or directors of their companies) are listed as carrying on Debt and bankruptcy - personal legal practice area, neither as a partnership or as a company, applying to make individuals bankrupt on behalf of council billing authorities.

The FCA have confirmed, who receive their information from the SRA, that J E BARING & CO (the partnership) records on the FCA were NOT updated until 31 December 2021, when this partnership closed on 1 March 2021.

Are those who act as debt recovery solicitors exempt from paying tax because the Councils (billing authorities) are exempt from paying tax?

Yours sincerely,

Lin Ball

Team, FOI, HM Revenue and Customs

1 Attachment

Dear Ms Ball,

Please find attached our response to your information request.

Yours sincerely,

HMRC Freedom of Information Team

Lin Ball left an annotation ()

The London Gazette shows multiple examples of J E Baring & Co and First Floor being used, since 1 March 2021 when this partnership firm closed.

Why is the solicitors' company name J E Baring Ltd not being used with the correct address, 1st Floor?

Are solicitors not required to use their correct legal name and proper address at all times on all official documents?