Magna Carta

Darryl J Lee (Mr.) 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 refused by HM Revenue and Customs.

Darryl J Lee (Mr.)

Dear HM Revenue and Customs,

Background.

I have read your recent correspondence published on website “Whatdotheyknow” under the Freedom of Information Act (Reference Number 00003/17) (previously: FOI2016/00418);
The requester (“Stuart”) asks for recorded information held by HMRC in relation to (i) [Income] Tax calculated to be due from a tax-payer to HMRC upon the making of a self-assessment declaration where the tax-payer disputes the sums due from him in reliance of Magna Carta 1215 at Article 61 where upon such reliance (Often described as “The Lawful Rebellion argument”) the calculated Tax due is Cancelled; and / or (ii) recorded information held by HMRC that relates to cases where HMRC have issued a [financial] Penalty to a Tax-payer (or would-be Tax-payer) which has been cancelled in response to that person’s “Lawful Rebellion” (By that person’s reliance on Article 61 of Magna Carta 1215).
I note that HMRC acknowledge that they hold “Some information” (About cases either where a person from whom Tax is demanded or in cases where a person has been issued a Penalty where the Demand for Tax is cancelled or the Penalty is Quashed after a person’s “Lawful Rebellion” as per Magna Carta.

With that in mind, I make a similar request:

MY REQUEST.
By reference to recoded information held by HMRC, Has HMRC ever accepted as correct any person’s argument against Taxation of income (or a Penalty issued by HMRC) based on his / her reliance on any part of Magna Carta 1215 and have subsequently cancelled or quashed a demand for Income Tax or a Financial Penalty upon acceptance of such argument ?

Thank you.

Yours faithfully,

Darryl J Lee (Mr.)

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

Our ref: FOI2017/00186

Dear Darryl J Lee,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 31st January 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 Darryl J Lee,

I am writing in response to your request for information, received 31st
January.

Yours sincerely,

HMRC Freedom of Information Team