The Freedom of Information Act 2000 can be used to gain information about tax policy and general tax matters, although confidentiality debars HMRC from releasing taxpayer specific details. Information was sought about the factual basis for assertions in the recent consultation document. This led to the follower notice and accelerated payment notice legislation in Finance (No. 2) Bill 2014 and, in particular, the implication that taxpayers were responsible for delays in tax planning cases. The information provided suggests the evidence on the need for the legislation was anecdotal and thin.
.tmb-editorspic.jpg?sfvrsn=df04ab27_1)
