Tax bar submissions Loan Charge review

Source: WhatDoTheyKnow
Authority: HM Treasury
Status: HM Treasury did not have the information requested.
Imported path: /opt/loancharge/imports/wdtk/requests/tax_bar_submissions_loan_charge_2
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SOURCE: WhatDoTheyKnow
SOURCE_URL: https://www.whatdotheyknow.com/request/tax_bar_submissions_loan_charge_2
TITLE: Tax bar submissions Loan Charge review
AUTHORITY: HM Treasury
AUTHORITY_URL: https://www.whatdotheyknow.com/body/hm_treasury
STATUS: HM Treasury
did not have
the information requested.
REQUEST_SLUG: tax_bar_submissions_loan_charge_2
CAPTURED_AT: 2026-05-19T07:12:30+00:00
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- FOI2021_02588_Response.pdf | https://www.whatdotheyknow.com/request/tax_bar_submissions_loan_charge_2/response/1723255/attach/3/FOI2021%2002588%20Response.pdf?cookie_passthrough=1 | application/pdf | 73931 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/tax_bar_submissions_loan_charge_2/response/1723255/attach/html/3/FOI2021%2002588%20Response.pdf.html |  | 0 bytes

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MESSAGE 1 [outgoing]
HEADER: Trew Ray
22 January 2021
Delivered
--------------------------------------------------------------------------------
Dear Her Majesty's Treasury,
How many submissions were made to the Sir Amyas Morse Loan Charge review from the
tax bar? How many were refused? How many were submitted/allowed?
If refused or submissions were not allowed then please detail the reason/s for this please.
Yours faithfully,
Trew Ray

================================================================================
MESSAGE 2 [incoming]
HEADER: FOI Requests,
        HM Treasury
22 January 2021
--------------------------------------------------------------------------------
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this email.
Please note that this mailbox is only for requests made under the Freedom
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================================================================================
MESSAGE 3 [incoming]
HEADER: eCase@hmtreasury.gov.uk on behalf of FOI Requests,
        HM Treasury
25 January 2021
--------------------------------------------------------------------------------
Our ref: FOI2021/02588
Dear Mr Ray,
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: [
email address
]
Yours sincerely
Information Rights Unit | Correspondence and Information Rights | HM
Treasury, 1 Horse Guards Road, London, SW1A 2HQ [1]www.gov.uk/hm-treasury
Correspondence and Information Rights | HM Treasury, 1 Horse Guards Road,
London, SW1A 2HQ [2]www.gov.uk/hm-treasury
References
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1.
http://www.gov.uk/hm-treasury
2.
http://www.gov.uk/hm-treasury

================================================================================
MESSAGE 4 [incoming]
HEADER: FOI Requests,
        HM Treasury
12 February 2021
--------------------------------------------------------------------------------
1 Attachment
FOI2021 02588 Response.pdf
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Dear Mr Ray
Please find attached HM Treasury’s response to your information request.
Yours sincerely
Information Rights Unit | Correspondence and Information Rights Team | 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 TEXT EXTRACTION / OCR
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ATTACHMENT: FOI2021_02588_Response.pdf
TEXT_FILE: FOI2021_02588_Response.pdf.txt
METHOD: pdf_native
OCR_USED: False
PAGES: 2
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--- PDF page 1 ---
Information Rights Unit 
HM Treasury 
1 Horse Guards Road 
London 
SW1A 2HQ 
Mr Trew Ray 
 
 
 
 
 
 
Dear Mr Ray 
 
020 7270 5000 
foirequests@hmtreasury.gov.uk 
www.gov.uk/hm-treasury 
 
12 February 2021 
 
Ref: FOI2021/02588 
 
 
Freedom of Information Act 2000 
 
Thank you for your enquiry of 22 January 2021, which we have considered under the 
terms of the Freedom of Information Act 2000 (the FOI Act). 
 
You asked for the following information: 
 
“How many submissions were made to the Sir Amyas Morse Loan Charge review 
from the tax bar? How many were refused? How many were submitted/allowed?” 
 
Following a search of our records, we can confirm that HM Treasury (HMT) does not hold 
information within the scope of your request. 
 
HMT staff seconded onto the Review team had a clear remit to support Sir Amyas Morse in 
the conduct of the Review; their work on the Review team was separate from their role as 
HMT officials before or after the Review. 
 
They were provided with separate IT equipment and email addresses to be used while 
performing their duties on the Review. Records relating to the Review, including the 
number submissions, number of refused submissions and grounds for their refusal, were 
not stored on HM Treasury systems and all evidence received by the Review team was 
destroyed at the conclusion of the Review, as explained in the Review report (page 71) 
found here: 
 
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_d
ata/file/854387/Independent_Loan_Charge_Review_-_final_report.pdf . 
 
The Review report also explains on page 68 that “over 700 personal testimonies and 
contributions from 37 tax and legal experts” were considered alongside “evidence 
provided in meetings following external consultations with stakeholders”. Further to this, 
the Review report states that any conflicts of interest were accounted for when accepting 
evidence for the Review. A full list of stakeholders Sir Amyas Morse met with while 
conducting his review is provided in Annex B (pages 65-66) of the Review report. 
 
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 ---
Copyright notice 
 
Most documents HM Treasury supplies in response to a Freedom of Information request, 
including this letter, continue to be protected by Crown copyright. This is because they will 
have been produced by Government officials as part of their work. You are free to use 
these documents for your information, for any non-commercial research you may be doing 
and for news reporting. Any other re-use, for example commercial publication, will require 
the permission of the copyright holder. Crown copyright is managed by The National 
Archives and you can find details on the arrangements for re-using Crown copyright 
material at: http://www.nationalarchives.gov.uk/information-management/re-using-public-
sector-information/uk-government-licensing-framework/crown-copyright/ 
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 40 working days 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 bar submissions Loan Charge review

Imported text

Loan Charge FOI
