Loan charge information provided for Guardian article

Corinne Booker made this Freedom of Information request to HM Revenue and Customs

This request has been closed to new correspondence from the public body. Contact us if you think it ought be re-opened.

The request was successful.

Dear HM Revenue and Customs,

HMRC are quoted in this Guardian article (https://www.theguardian.com/money/2019/f...) dated 16/02/19 as saying “Since the formation of HMRC’s fraud investigation service on 1 April 2016, more than 15 individuals have been convicted for offences relating to arrangements which have been promoted and marketed as tax avoidance schemes and sentenced to over 95 years custodial.”

I understand that HMRC are not a prosecuting authority, but as you are providing this information as a response to accusations of not chasing promoters of schemes which are now subject to the 2019 Loan Charge, can you please point to the 15 cases that are being referenced and how they relate to schemes which are now subject to the 2019 Loan Charge.

Yours faithfully,

Corinne Booker

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

1 Attachment

Dear Ms Booker,

I am writing in response to your request for information, received 17th
February.

Yours sincerely,

HMRC Freedom of Information Team

Dear [email address] on behalf of FOI Team,

Thank you for your response and confirming HMRC holds the information I requested.

Can you please answer the following request as it will not identify any individuals.

HMRC are quoted in this Guardian article https://www.theguardian.com/money/2019/f... 16/02/19 as saying “Since the formation of HMRC’s fraud investigation service on 1 April 2016, more than 15 individuals have been convicted for offences relating to arrangements which have been promoted and marketed as tax avoidance schemes and sentenced to over 95 years custodial.”

Of the more than 15 cases that are being referenced above, how many individuals were convicted for offences in relation to arrangements which will be subject to the 2019 Loan Charge?

Yours sincerely,

Corinne Booker

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

Our ref: FOI2019/00534

Dear Ms Booker,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 25th 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

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

1 Attachment

Dear Ms Booker,

I am writing in response to your request for information, received 25th
February.

Yours sincerely,

HMRC Freedom of Information Team