War in Europe

Source: WhatDoTheyKnow
Authority: HM Revenue and Customs
Status: The request was refused by HM Revenue and Customs .
Imported path: /opt/loancharge/imports/wdtk/requests/war_in_europe
Open original request on WhatDoTheyKnow
Imported text

SOURCE: WhatDoTheyKnow
SOURCE_URL: https://www.whatdotheyknow.com/request/war_in_europe
TITLE: War in Europe
AUTHORITY: HM Revenue and Customs
AUTHORITY_URL: https://www.whatdotheyknow.com/body/hmrc
STATUS: The request was
refused
by
HM Revenue and Customs
.
REQUEST_SLUG: war_in_europe
CAPTURED_AT: 2026-05-19T07:24:04+00:00
PROVENANCE: {"first_seen_at": "2026-05-18T12:55:11", "first_seen_page": "3", "first_query_term": "\"Loan Charge\"", "first_date_after": "2022/01/01", "first_date_before": "2023/01/01", "matched_query_terms": "\"Loan Charge\" | \"disguised remuneration\"", "matched_date_ranges": "2022/01/01 to 2023/01/01", "first_search_url_template": "https://www.whatdotheyknow.com/search/%22Loan%20Charge%22/requests?commit=Filter&query=%22Loan+Charge%22&request_date_after=2022%2F01%2F01&request_date_before=2023%2F01%2F01&request_variety%5B%5D=sent&request_variety%5B%5D=response&request_variety%5B%5D=comment&sortby=&utf8=%E2%9C%93&page="}

ATTACHMENTS:
- FOI2022_08578.pdf | https://www.whatdotheyknow.com/request/war_in_europe/response/1984619/attach/3/FOI2022%2008578.pdf?cookie_passthrough=1 | application/pdf | 206657 bytes
- [not downloaded] | https://www.whatdotheyknow.com/request/war_in_europe/response/1984619/attach/html/3/FOI2022%2008578.pdf.html |  | 0 bytes

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MESSAGE 1 [outgoing]
HEADER: Mr. Christopher Robinson
25 February 2022
Delivered
--------------------------------------------------------------------------------
Dear HM Revenue and Customs,
Given that you are pursuing me for Disguised Remuneration to fund me whilst I was working away from home to design Warships to defend the UK and NATO partners.  Can you please provide me with internal documents that discussed the possibility of contractors being discouraged because of IR35 and the Loan Charge to put themselves out working on Defence projects.
Yours faithfully,
Mr. Christopher Robinson

================================================================================
MESSAGE 2 [incoming]
HEADER: FOI Team,
        HM Revenue and Customs
28 February 2022
--------------------------------------------------------------------------------
Our ref: FOI2022/08578
Dear Mr Robinson,
Freedom of Information Act 2000 Acknowledgement
Thank you for your communication of 25 February.
We have allocated the above reference which you should quote if you need
to contact us.
We will arrange for a reply to be sent to you which will either comply
with our 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.
While we aim to respond to all freedom of information requests within 20
working days, if for some reason this timescale cannot be complied with,
we will, where possible, write to you explaining the reason for the delay
and provide an estimated time for response.
Yours sincerely
HMRC Freedom of Information Team

================================================================================
MESSAGE 3 [incoming]
HEADER: FOI Team,
        HM Revenue and Customs
28 February 2022
--------------------------------------------------------------------------------
1 Attachment
FOI2022 08578.pdf
201K
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Dear Mr Robinson,
We are writing in response to your request for information, received 25
February.
Yours sincerely,
HMRC Freedom of Information Team

================================================================================
ATTACHMENT TEXT EXTRACTION / OCR
================================================================================

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ATTACHMENT: FOI2022_08578.pdf
TEXT_FILE: FOI2022_08578.pdf.txt
METHOD: pdf_native
OCR_USED: False
PAGES: 2
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--- PDF page 1 ---
If you need extra support, for example if you have a disability, a mental health condition, or 
do not speak English/Welsh, go to www.gov.uk and search for ‘get help from HMRC’. 
Text Relay service prefix number – 18001 
 
OFFICIAL 
 
Freedom of Information Team 
S1715 
6 Floor 
Central Mail Unit 
Newcastle Upon Tyne 
NE98 1ZZ 
Mr Christopher Robinson 
By email: request-837060-
d17583e8@whatdotheyknow.com 
 
Email 
foi.request@hmrc.gov.uk 
Web 
www.gov.uk 
Date: 28 February 2022 
 
Our ref: 
FOI2022/08578 
 
 
Dear Mr Robinson 
 
Freedom of Information Act 2000 (FOIA) 
 
Thank you for your request, which was received on 25 February, for the following 
information: 
 
“Given that you are pursuing me for Disguised Remuneration to fund me whilst I was 
working away from home to design Warships to defend the UK and NATO partners. Can you 
please provide me with internal documents that discussed the possibility of contractors being 
discouraged because of IR35 and the Loan Charge to put themselves out working on 
Defence projects.” 
 
The emphasis on protecting public authorities’ resources from unreasonable requests was 
acknowledged by the Upper Tribunal in the case of Information Commissioner vs Devon 
County Council & Dransfield [2012] UKUT 440 (AAC), (28 January 2013) when it defined the 
purpose of section 14 as follows; 
 
‘Section 14…is concerned with the nature of the request and has the effect of disapplying 
the citizen’s right under Section 1(1)…The purpose of Section 14…must be to protect the 
resources (in the broadest sense of that word) of the public authority from being squandered 
on disproportionate use of FOIA…’ (paragraph 10). 
 
A request which would not normally be regarded as vexatious in isolation may assume that 
quality once considered in context. An example of this would be where an individual is 
placing a significant strain on an authority’s resources by submitting a long and frequent 
series of requests, and the most recent request, although not obviously vexatious in itself, is 
contributing to that aggregated burden. 
 
In Information Commissioner vs Devon County Council & Dransfield [2012] UKUT 440 
(AAC), (28 January 2013), Judge Wikeley recognised that the Upper Tribunal in Wise v The 
Information Commissioner (GIA/1871/2011) had identified proportionality as the common 
theme underpinning section 14(1) and he made particular reference to its comment that: 
 
‘Inherent in the policy behind section 14(1) is the idea of proportionality. There must be an 
appropriate relationship between such matters as the information sought, the purpose of the 
request, and the time and other resources that would be needed to provide it.’

--- PDF page 2 ---
2 
OFFICIAL 
HMRC has received 20 information requests from you, concerning various aspects of the 
Loan Charge in the past 2 months. Three of your requests seek copies of the same 
information, in many cases your requests are so broad that they clearly would exceed the 
FOIA cost limit. 
 
HMRC has previously advised that your requests do not seek specific information and you 
have been directed to ICO guidance on making effective information requests. 
 
Having considered all factors associated with your series of requests, I do not find their 
serious purpose to outweigh the aggregated impact on the department. 
 
If you are not satisfied with our reply, you may request a review within 40 working days of 
receiving this letter by emailing foi.review@hmrc.gov.uk or by writing to our address at the 
top. 
 
If you are not content with the outcome of an internal review you can complain to the 
Information Commissioner’s Office. 
 
 
Yours sincerely, 
 
HM Revenue and Customs
Loan Charge FOI

War in Europe

Imported text

Loan Charge FOI
