Tax Avoidance:Written question - 152724 - "always taxable under the law at the time."

The request was refused by HM Treasury.

Dear Her Majesty’s Treasury,

With reference to "Tax Avoidance:Written question - 152724" found here https://www.parliament.uk/business/publi...

Stride's answer says "However, these schemes never worked and the amounts paid were always taxable under the law at the time."

1) Can you give me any documents where HMRC explain to the Treasury why they did not tax the schemes under the law at the time they were in use?

HMRC proposed the the 2019 Loan Charge in advice to Treasury Ministers in September 2015. See the FOI request response here https://www.whatdotheyknow.com/request/2...

2a) When the Treasury were considering the proposal for the 2019 Loan Charge, can you confirm if the Treasury asked HMRC why the 2019 Loan Charge was required if the schemes never worked and were taxable under the law at the time?

2b. Can I please have copies of any documents related to the answer in 2a?

2c) Can you please provide a copy of the HMRC document which proposed the introduction of the 2019 Loan Charge to the Treasury?

2d) Can you please provide any Treasury documents which explain the decision why the HMRC proposal to create the 2019 Loan Charge was accepted even though the amounts paid were taxable under existing laws at the time?

Yours faithfully,

Chris Sawyer

FOI Requests, HM Treasury

Thank you for your email.  This is an automatic acknowledgement to confirm
that we have received your communication safely.  Please do not reply to
this email. 

 

Please note that this mailbox is only for requests made under the Freedom
of Information Act (FOI).

 

Other enquiries should be sent to the following email address

[1][email address]

 

This email and any files transmitted with it are intended solely for the
use of the individual(s) to whom they are addressed. If you are not the
intended recipient and have received this email in error, please notify
the sender and delete the email. This footnote also confirms that our
email communications may be monitored to ensure the secure and effective
operation of our systems and for other lawful purposes, and that this
email has been swept for malware and viruses.

References

Visible links
1. mailto:[email address]

FOI Requests, HM Treasury

Thank you for your request for information which we are considering under the terms of the Freedom of Information Act 2000.
This is to confirm receipt of your request and to let you know that it is receiving attention. If you have any enquiries regarding your request do not hesitate to contact us.

Please note: HM Treasury has a dedicated email address for the public to make Freedom of Information requests: [HM Treasury request email]
Yours sincerely

Information Rights Unit | Correspondence and Information Rights | HM Treasury, 1 Horse Guards Road, London, SW1A 2HQ   www.gov.uk/hm-treasury

show quoted sections

FOI Requests, HM Treasury

1 Attachment

Dear Mr Sawyer

 

Please find attached a letter in response to your Freedom of Information
request.

 

For ease of reference, the attached letter contains the following
clickable hyperlinks

 

[1]https://www.gov.uk/government/publicatio...

 

 

[2]https://www.gov.uk/government/publicatio...

 

 

Yours sincerely

 

Information Rights Unit | HM Treasury, 1 Horse Guards Road, London, SW1A
2HQ   [3]www.gov.uk/hm-treasury

 

This email and any files transmitted with it are intended solely for the
use of the individual(s) to whom they are addressed. If you are not the
intended recipient and have received this email in error, please notify
the sender and delete the email. This footnote also confirms that our
email communications may be monitored to ensure the secure and effective
operation of our systems and for other lawful purposes, and that this
email has been swept for malware and viruses.

References

Visible links
1. https://www.gov.uk/government/publicatio...
2. https://www.gov.uk/government/publicatio...
3. http://www.gov.uk/hm-treasury