FS50168774

Decision Summary

Case Ref: FS50168774
Date: 4 August 2008
Public Authority: HM Revenue and Customs
Summary: The complainant, a firm of accountants, asked HMRC to provide various pieces of internal correspondence which related to the tax affairs of one of its clients. HMRC initially refused to disclose any information on the basis of the exemption contained at section 31(1)(d) of the Act. HMRC subsequently provided the complainant with copies of the correspondence but with redactions made on the basis of 31(1)(d). During the course of the Commissioner’s investigation HMRC then withdrew its reliance on section 31(1)(d) and argued that the redacted information was exempt on the basis of section 44(1)(a) of the Act because of the prohibition on disclosure provided by the Commissioners for Revenue and Customs Act 2005. The Commissioner has concluded that the redacted information is exempt on the basis of section 44(1)(a) but has also found that HMRC committed a number of procedural breaches in handling this request.
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Section of Act / Finding: FOI 44.1.a - Using "FOI 44.1.a" as property chain is not permitted during the annotation process. - Find other matching decisions

Section of Act / Finding: FOI 1(1)(b) - Complaint Upheld - Find other matching decisions

Section of Act / Finding: FOI 17(1)(b) - Complaint Upheld - Find other matching decisions

Section of Act / Finding: FOI 17(1)(c) - Complaint Upheld - Find other matching decisions