HM Revenue and Customs
- Date 16 February 2011
- Sector Central government
- Decision(s) FOI 42: Not upheld
The complainant requested copies of instructions and the background given to the legislative draftsmen who produced some proposed legislation related to tax agents. The public authority declined to disclose this information, relying upon the sections 42 and 35(1)(a) exemptions. The Commissioner finds that all of the information is exempt under section 42 therefore he did not consider the application of section 35(1)(a).