Tax Gap "interpretation of Parliament’s intention"

The request was partially successful.

Dear HM Revenue and Customs,

In the "Measuring tax gaps 2019 edition" document published by you (, in the "Measuring Tax Gap" part of the introduction, you state:

"The ‘theoretical tax liability’ represents the tax that would be paid if all individuals and companies complied with both the letter of the law and our interpretation of Parliament’s intention in setting law (referred to as the spirit of the law)."

Under FoI, please can you detail what sources you use for the "interpretation of Parliaments intention" and "the spirit of the law". Please detail:

- What qualifications you collectively hold for interpretation of laws, of parliament's actions and intentions etc.
- What sources inside HMRC and government you use for information or guidance in this area, and what qualifications they have
- What external sources you consult, and what qualifications they have
- Any other pertinent information that would help me understand how you perform this part of your work

If, in the course of compiling your response, getting exact qualifications is difficult or time consuming, then please feel free to list reputations, credentials or else name the individual or organisation involved such that I may be able to do that research myself. If this request would go over the time allowed, then please return an incomplete response with whatever you can achieve in the time.

Yours faithfully,

Ralph Bolton on behalf of FOI Team, HM Revenue and Customs

Our ref: FOI2020/00846

Dear Mr Bolton,

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Yours sincerely

HMRC Freedom of Information Act Team on behalf of FOI Team, HM Revenue and Customs

1 Attachment

Dear Mr Bolton,

We are writing in response to your request for information, received 10

Yours sincerely,

HMRC Freedom of Information Team