Litigation against schemes now impacted by the Loan Charge
Dear HM Revenue and Customs,
During various public discussions and debates, HMRC and Ministers to the Treasury (e.g. Mel Stride et al.) repeatedly state that EBT loan arrangements that are now subject to the 2019 Loan Charge were never effective and have successfully been challenged by HMRC through the courts, going back to 1999.
Please provide me with details of completed litigation action where HMRC has challenged such schemes.
1) A summary of all schemes have been taken through litigation by HMRC and that litigation action is complete from 1999.
2) A summary of the decisions taken by the judiciary in those litigation actions, including reference to whether HMRC "won" or "lost" the action
3) A summary of subsequent follow up actions by HMRC, where they "won" the litigation action, to close down those affected schemes.
Yours faithfully,
Richard Bannister
Our ref: FOI2019/00308
Dear Mr Bannister,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 2nd February 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
Dear Mr Bannister
I am writing in response to your request for information, received 2
February 2019.
Yours sincerely,
HMRC Freedom of Information Team
Dear [email address] on behalf of FOI Central Team,
You claim that you cannot reply to my request since effectively I am asking for confidential information.
I have requested a summary of completed litigation action against contractor loan providers / promoters. All of this information should be available in the public domain and therefore not confidential.
Please conduct an internal review to review my initial request again and provide an adequate response.
Yours sincerely,
Richard Bannister
Our ref: IR2019/00578
Dear Mr Bannister,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 2nd 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
Dear Mr Bannister
I am writing in response to your request for an internal review, received
2 March 2019
Yours sincerely,
HMRC Freedom of Information Team
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