Tax Avoidance:Written question - 152724 - "very complex nature of the arrangements"

Source: WhatDoTheyKnow
Authority: HM Treasury
Status: We're waiting for Chris Sawyer to read a recent response and update the status.
Imported path: /opt/loancharge/imports/wdtk/requests/tax_avoidancewritten_question_15_6
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SOURCE: WhatDoTheyKnow
SOURCE_URL: https://www.whatdotheyknow.com/request/tax_avoidancewritten_question_15_6
TITLE: Tax Avoidance:Written question - 152724 - "very complex nature of the arrangements"
AUTHORITY: HM Treasury
AUTHORITY_URL: https://www.whatdotheyknow.com/body/hm_treasury
STATUS: We're waiting for
Chris Sawyer
to read a recent response and update the status.
REQUEST_SLUG: tax_avoidancewritten_question_15_6
CAPTURED_AT: 2026-05-19T07:11:48+00:00
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ATTACHMENTS:
- FOI2018_11116.pdf | https://www.whatdotheyknow.com/request/tax_avoidancewritten_question_15_6/response/1184179/attach/3/FOI2018%2011116.pdf?cookie_passthrough=1 | application/pdf | 314958 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/tax_avoidancewritten_question_15_6/response/1184179/attach/html/3/FOI2018%2011116.pdf.html |  | 0 bytes

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MESSAGE 1 [outgoing]
HEADER: Chris Sawyer
21 June 2018
Delivered
--------------------------------------------------------------------------------
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 "Enquiries into DR tax avoidance cases can be time consuming and take several years because of the very complex nature of the arrangements"
1) Can you please provide me with any documents created by the Treasury which give HMRC guidance on the application of penalties for taxpayers who used the very complex arrangements taxed under 2019 Loan Charge.
Yours faithfully,
Chris Sawyer

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MESSAGE 2 [incoming]
HEADER: FOI Requests,
        HM Treasury
21 June 2018
--------------------------------------------------------------------------------
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================================================================================
MESSAGE 3 [incoming]
HEADER: FOI Requests,
        HM Treasury
21 June 2018
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Thank you for your request for information which we are considering under the terms of the Freedom of Information Act 2000.
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Information Rights Unit | Correspondence and Information Rights | HM Treasury, 1 Horse Guards Road, London, SW1A 2HQ
www.gov.uk/hm-treasury
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================================================================================
MESSAGE 4 [incoming]
HEADER: FOI Requests,
        HM Treasury
5 July 2018
--------------------------------------------------------------------------------
1 Attachment
FOI2018 11116.pdf
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Dear Mr Sawyer,
Please see attached a letter in response to your Freedom of Information
request.
Yours sincerely,
Information Rights Unit  | HM Treasury, 1 Horse Guards Road, London SW1A
2HQ   |  [1]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.
http://www.gov.uk/hm-treasury

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ATTACHMENT: FOI2018_11116.pdf
TEXT_FILE: FOI2018_11116.pdf.txt
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--- PDF page 1 ---
1 Horse Guards Road
HM Treasury 
London
SW1A 2HQ
Information Rights Unit
HM Treasury
Chris Sawyer 
020 7270 5000
foirequests@hmtreasury.gov.uk
www.gov.uk/hm-treasury
Via email: request-492447-
b67c516d@whatdotheyknow.com 
05 July 2018
Ref: FOI2018/11116
Dear Mr Sawyer
Freedom of Information Act 2000: Tax avoidance
Thank you for your enquiry of 21 June 2018, which we have considered under the terms of
the Freedom of Information Act 2000 (the FOI Act).
You asked for the following information:
“With reference to "Tax Avoidance:Written question - 152724" found here
https://www.parliament.uk/business/publications/written-questions-answers-
statements/written-question/Commons/2018-06-12/152724/
Stride's answer says "Enquiries into DR tax avoidance cases can be time consuming
and take several years because of the very complex nature of the arrangements"
1) Can you please provide me with any documents created by the Treasury which
give HMRC guidance on the application of penalties for taxpayers who used the
very complex arrangements taxed under 2019 Loan Charge.”
| can confirm that HM Treasury does not hold information within the scope of your
request as no such documents exist.
Where an individual has used a disguised remuneration scheme, existing penalty regimes
in respect of taxable income may apply.”
If you have any queries about this letter, please contact us. Please quote the reference
number above in any future communications.
Yours sincerely
Information Rights Unit

--- PDF page 2 ---
Your right to complain under the Freedom of Information Act 2000
If you are not happy with this reply, you can request a review by writing to HM Treasury,
Information Rights Unit, 
1 Horse Guards Road, London SW1A 2HQ or by emailing us at the
address below. Any review request must be made within 2 months of the date of this
letter.
Email: foirequests@hmtreasury.gov.uk
It would assist our review if you set out which aspects of the reply concern you and why
you are dissatisfied.
If you are not content with the outcome of the review, you may apply directly to the
Information Commissioner for a decision. Generally, the Commissioner will not make a
decision unless you have exhausted the complaints procedure provided by HM Treasury
which is outlined above.
The Information Commissioner can be contacted at: The Information Commissioner's
Office, Wycliffe House, Water Lane, Wilmslow, Cheshire SK9 5AF (or via their website at:
https://ico.org.uk).
Loan Charge FOI

Tax Avoidance:Written question - 152724 - "very complex nature of the arrangements"

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Loan Charge FOI
