by: david-james

HMRC

a man personates HMRC, and uses prosopopoeia to collect currency from others of man kind;

source: in the Commissioners for Revenue and Customs Act 2005 section 1, it is written that Her Majesty may appoint Commissioners by Letters Patent;

application:Her Majesty is a title used by man kind; the title masks a man and requires personation

  1. man writes an Act
  2. man personates Her Majesty
  3. man uses prosopopoeia to give life to HMRC
  4. HMRC does not exist

the structure

the source is how HMRC is legally birthed from an Act of Parliament; the application shows the reality;

2 — Letters Patent

sourcein the Commissioners for Revenue and Customs Act 2005 section 1 it is written that Her Majesty may appoint Commissioners by Letters Patent;

applicationHer Majesty is a title used by man kind; it masks a man and requires personation;
Letters Patent are words on paper; it is not magic paper that can carry fiction into reality; authority can not pass from the paper to man kind; fiction can not appoint a man, give him authority, or cross into reality; see /fraud;

3 — Commissioners

sourcethe 2005 Act places revenue functions upon Commissioners and permits them to appoint and direct officers; the current governance record names John-Paul Marks among nine Commissioners;

applicationJohn-Paul is a man who claims the Commissioner office; an office doing something is prosopopeia; Commissioner is a fiction which requires personation; fiction can not appoint, direct, or do a deed; cause remains with John-Paul or another man who does the deed; see /mask; see /fraud;

4 — officers

sourcein section 2 of the 2005 Act it is written that the Commissioners can appoint staff who are known as officers of Revenue and Customs; section 7 vests former Inland Revenue officer functions in such officers;

applicationcommissioners can not appoint an officer; it is a fiction which a man or woman personates; fiction can not receive authority or do a deed; cause remains with the man or woman; see /fraud;

5 — HMRC

sourcein section 4 of the 2005 Act it is written that the Commissioners and officers together may be referred to as Her Majesty's Revenue and Customs;

applicationHMRC is a collective name for the fiction; fiction can not require, write, make a claim, receive payment, or cross into reality; see /fraud;

6 — computer and statutory attribution

sourcein the Finance Act 2020 section 103 it is written that an officer's taxation function may be done by HMRC, by computer or otherwise, with the same legal effect; this expressly includes a notice under the Taxes Management Act 1970 section 8;

applicationfor HMRC to do anything, it is prosopopoeia; HMRC is fiction and a computer is a machine; neither is man kind; words can not bring fiction to life or cross the boundary into reality; see /mask; see /fraud;

7 — notice and person

sourcein the Taxes Management Act 1970 section 8 it is written that a person may be required by notice to make and deliver a return for establishing amounts chargeable to income tax and capital gains tax for a tax year and the amount of income tax payable;

applicationneither man or person can be required by an Act of parliament to do anything; a man writes the Act; fiction can not have copyright, require, give authority, or cross into reality; see /acts; see /fraud;

legal attribution and liability

who made and sent some paper personating HMRC, and what facts did that man or woman rely upon; who now makes the claim that something is due to a fiction?

falsehood

if a man or woman knowingly uses a false appearance to obtain currency not due, that may amount to fraud; it depends upon the deed, knowledge, purpose, and evidence;

conclusion

liability never leaves the man or woman who does a deed;

HMRC is a collective name for fiction; once aware of the falsehood, a man or woman who partakes likely partakes in fraud and extortion; see /fraud /Acts /Crown

evidence ledger

the source record is retained here separately from the application above;

Commissioners, officers, functions, and the HMRC name
  • in section 1(1) it is written that Her Majesty may appoint Commissioners by Letters Patent; in section 1(4) it is written that, when exercising their functions, the Commissioners act on behalf of the Crown;
  • in section 2(1) it is written that the Commissioners may appoint staff known as officers of Revenue and Customs; in section 2(3) it is written that an officer must comply with Commissioners' directions;
  • in section 4 it is written that the Commissioners and officers together may be referred to as Her Majesty's Revenue and Customs;
  • section 5 records the Commissioners' initial revenue, customs, tax-credit, and predecessor functions;
  • section 7, read with Schedule 1, vests enactment-conferred functions of listed former Inland Revenue officer descriptions in an officer of Revenue and Customs where the function concerns a listed matter; the listed matters include income tax and capital gains tax;
computer and section 8 notice

in Finance Act 2020 section 103 it is written that a function capable of being done by an officer under a taxation enactment may be done by HMRC, by means involving a computer or otherwise; subsection (2)(a) expressly includes a notice under Taxes Management Act 1970 section 8, and subsection (3) gives the thing done the same legal effect as if done by the relevant officer;

in the current in-force wording of Taxes Management Act 1970 section 8, an officer of the Board may give a notice requiring a person to make and deliver a return containing reasonably required information and supporting accounts, statements, and documents for the purposes written there;

the distinctiona section 8 notice is a notice to make and deliver a return; the notice alone does not establish that a particular sum is payable;

Crown and Crown copyright

in Copyright, Designs and Patents Act 1988 section 164 it is written that His Majesty is entitled to copyright in every Act of Parliament and that the copyright is Crown copyright;

David Torrance records in the House of Commons Library briefing The Crown and the Constitution that there is no single accepted definition of the Crown and records descriptions of it as amorphous or abstract;

person and the page's application

for ordinary statutory construction, Interpretation Act 1978 section 5 applies the definitions in Schedule 1 unless a contrary intention appears; “person” includes a body of persons corporate or unincorporate and does not exclude an individual;

source boundarythe proposition that person is a character, and the conclusions about fiction and physical cause, are the application written on this page; they are not words written in the cited Acts;

sources

← Back
home