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

Source: WhatDoTheyKnow
Authority: HM Revenue and Customs
Status: Response to this request is long overdue . By law, under all circumstances, HM Revenue and Customs should have responded by now ( details ). The person who made the request can complain by requesting an internal review .
Imported path: /opt/loancharge/imports/wdtk/requests/tax_avoidancewritten_question_15

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SOURCE: WhatDoTheyKnow
SOURCE_URL: https://www.whatdotheyknow.com/request/tax_avoidancewritten_question_15
TITLE: Tax Avoidance:Written question - 152724 - "always taxable under the law at the time"
AUTHORITY: HM Revenue and Customs
AUTHORITY_URL: https://www.whatdotheyknow.com/body/hmrc
STATUS: Response to this request is
long overdue
. By law, under all circumstances,
HM Revenue and Customs
should have responded by now (
details
). The person who made the request can
complain
by
requesting an internal review
.
REQUEST_SLUG: tax_avoidancewritten_question_15
CAPTURED_AT: 2026-05-19T07:11:06+00:00
PROVENANCE: {"first_seen_at": "2026-05-18T12:51:27", "first_seen_page": "1", "first_query_term": "\"Loan Charge\"", "first_date_after": "2018/01/01", "first_date_before": "2019/01/01", "matched_query_terms": "\"Loan Charge\"", "matched_date_ranges": "2018/01/01 to 2019/01/01", "first_search_url_template": "https://www.whatdotheyknow.com/search/%22Loan%20Charge%22/requests?commit=Filter&query=%22Loan+Charge%22&request_date_after=2018%2F01%2F01&request_date_before=2019%2F01%2F01&request_variety%5B%5D=sent&request_variety%5B%5D=response&request_variety%5B%5D=comment&sortby=&utf8=%E2%9C%93&page="}

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MESSAGE 1 [outgoing]
HEADER: Chris Sawyer
21 June 2018
Delivered
--------------------------------------------------------------------------------
Dear HM Revenue and Customs,
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

================================================================================
MESSAGE 2 [incoming]
HEADER: foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team,
        HM Revenue and Customs
22 June 2018
--------------------------------------------------------------------------------
Our ref: FOI2018/01293
Dear Mr Sawyer,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 21st June 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