Feedback

Editorial note: The first letter this week is not from a reader to us but from us to HMRC. The background can be found in the last half of the comment article 'Ch-ch-changes' (Taxation 11 August 2005 page 509) about the disappearance of BENs   and the letter in Feedback (Taxation 1 September 2005 page 601) This mentioned that HMRC now has another series of internal publications called TIPs that perform a similar function and which have not been made generally available to advisers.
Having received no further response from HMRC we have made a formal request both for the details concerned and the background to the decisions made from HMRC under the Freedom of Information Act. We have received a formal response from HMRC also published below which acknowledges the date of the request as...