Quote:
The protracted and chequered course of the enquiry was largely due to a lack of candour and co-operation from Mr Red, who was the chief officer dealing with the enquiry. Key documents such as the side-letters, calculations of figures of contributions, emails and memorandums related directly to the trust’s operation were not disclosed, despite repeated requests and statutory demands for information. From the enquiry correspondence, the tone in Mr Red’s response suggests a degree of hostility, and his remarks were at times aggressive. With his background as a former Inspector of Taxes, and with his professional knowledge as a Chartered Tax Adviser, it is judicious to infer that Mr Red’s attitude and his non-disclosure of key documents did not spring from a lack of understanding of what was being requested, but was informed by a wish to withhold documents which might implicate the operation of remuneration trust as falling outwith the legitimate scope even by his own understanding. It was informative that Mr Red refused any meetings with HMRC in the course of the enquiry, for the likely reason that face-to-face interviews could lead more readily to unintended evidence being divulged.
Having read a good chunk of the document, at best the Huns are portrayed as ruthlessly immoral exploiters of a tenuous loophole.
