Having digested the latest FOIA disclosures, I have a theory.
It might well be totally contradicted by other materials or just otherwise plain wrong. But, for the time being, it is what I believe. More than willing to be corrected (as always).
1/5
It might well be totally contradicted by other materials or just otherwise plain wrong. But, for the time being, it is what I believe. More than willing to be corrected (as always).
1/5
My thesis is that the loan charge was devised within the anti-avoidance team.
I do not believe that Jim Harra was responsible for its genesis or development.
I believe he is fundamentally opposed to the loan charge as a concept.
2/5
I do not believe that Jim Harra was responsible for its genesis or development.
I believe he is fundamentally opposed to the loan charge as a concept.
2/5
I think he recognises its unfairness and also the political mess it has caused (i.e. “debacle”). However, there lies the problem.
Jim is a civil servant and believes his primary duty is to his political leaders.
3/5
Jim is a civil servant and believes his primary duty is to his political leaders.
3/5
For as long as they want the loan charge to remain in force, Jim’s job is to support that policy. (There are probably many other tax policies that Jim personally opposes but will defend.)
As head of HMRC, Jim also owes a duty of care to his staff.
4/5
As head of HMRC, Jim also owes a duty of care to his staff.
4/5
I will let others comment on my thesis and how this guides people going forward.
5/5
5/5
• • •
Missing some Tweet in this thread? You can try to
force a refresh
