Promotors of Disguised Remuneration / Loan Schemes

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,

In a letter dated July 2018 from HMRC it states "We also pursue those who promote or enable schemes that attempt to avoid tax . We have a range of powers to discourage promoting or enabling avoidance, including penalty regimes which can impose penalties unto £1m or the whole of the fees earned for attempting to enable avoidance. We are also reporting promotors to the Advertising and Standards Agency and professional bodies, and opening criminal investigations where appropriate. Promotors of tax avoidance schemes have been prosecuted, leading to criminal and jail terms"

Please let me know...

1) How many criminal investigations against promotors are:
a) Currently Open
b) Closed with a Success
c) Failed in Court and still being pursued
d) Failed in Court and closed without success
e) How many promotors have been jailed

2) Who are the professional bodies you are reporting them to other than the ASA

3) Which of these professional bodies are regulated

Yours faithfully,

Stephen A Smith

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

Our ref: FOI2018/01671

Dear Mr Smith,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 1st August 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 Mr Smith,

I am writing in response to your request for information, received 1
August 2018.

Yours sincerely,

HMRC Freedom of Information Team

Dear HM Revenue and Customs,

Please pass this on to the person who conducts Freedom of Information reviews.

I am writing to request an internal review of HM Revenue and Customs's handling of my FOI request 'Promotors of Disguised Remuneration / Loan Schemes'.

[
I refute the fact that you have failed to provide the information requested; it is my understanding in a democratic society that it was ruled by the UK Supreme Court that it is the employers responsibility to pay the correct amount of tax for an employee. How can an employee have the certainty that HMRC has persued the employer/promoter fully if you cannot provide the evidence in a timely manner to anybody who has been impacted by such promotors / employers : if this information cannot be made available to allow a fair and correct calculation on tax due and by whom then I will seek assistance from the ICO noting that any further delay by HMRC is a deliberate attempt to stall investigations to maximise revenue by way of interest and other charges ]

A full history of my FOI request and all correspondence is available on the Internet at this address: https://www.whatdotheyknow.com/request/p...

Yours faithfully,

Stephen Smith

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

Our ref: IR2018/01950

Dear Mr Smith,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 30th August 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 [email address] on behalf of FOI Central Team,

Complaint about HMRC's FOI avoidance now made to ICO

Yours sincerely,

Stephen Smith

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

1 Attachment

Dear Mr Smith

I am writing in response to your request for information, received 30
August 2018.

Yours sincerely,

HMRC Freedom of Information Team

Dear [email address] on behalf of FOI Central Team,

For the benefit of anybody following the FOI Request. It is currently in the hands of ICO who have been provided all of the relevant links from the House of Lords and Finance Bill 2018 : NC26.

Alternatively you could simply answer the questions in a transparent manner.

Yours sincerely,

Stephen Smith

Dear Ross Sutherland

Thank you for your direct reply but to assist others here is the response I received

###

Dear Mr Smith

I am writing to update you on your request for information and your subsequent complaint to the Information Commissioner’s Office.

I can advise that following a thorough review, I have concluded that HMRC were not correct to withhold the information requested subject to section 31(1)(d) FOIA.

For section 31(1)(d) FOIA to apply, HMRC must, at the time of the request, have held the information. I have found that this exemption was applied to a subset of the data requested by yourself and that to compile the information requested in its entirety would exceed the cost limit specified within the Act.

To be as transparent as possible in this process I have attached a copy of the submission I provided to the Commissioner which details my reasoning for this.

Although we cannot provide the information requested due to cost considerations, I find the public interest to favour disclosure of the information within the scope of your request which is held.

Please do not hesitate to contact myself if you would like any further clarification of this issue.

Yours faithfully

Ross Sutherland

Head of Freedom of Information Team|Solicitor’s Office and Legal Services
6.26|6TH Floor|10 South Colonnade|Canary Wharf|London|E14 4PU

###

Yours sincerely,

Stephen Smith

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