FS50095271

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Decision Summary

  • Case Ref: FS50095271
  • Date: 13 June 2007
  • Public Authority: HM Revenue and Customs
  • Summary: The Complainant made requests for information to HMRC under two headings: Tax Gap and EC Treaty Challenges. HMRC withheld all the information, with sections 29, 31 and 35 being applied individually to various different areas of the information. The Commissioner investigated the application of all the exemptions. Under the Tax Gap heading, the Commissioner found that section 29 was not engaged, section 31 was not engaged and 35 was engaged and the public interest favoured disclosing the information. Under EC Treaty Challenges the Commissioner found that section 29 was engaged and that the public interest favoured maintaining the exemption. As section 29 was engaged the Commissioner did not investigate the application of sections 31 and 35. The Commissioner requires HMRC to disclose the information under the Tax Gap heading within 35 calendar days from date of this notice. An appeal was made to the Tribunal but later withdrawn.
  • View PDF of Decision Notice: [1]
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