HM Revenue and Customs

The complainant made a request to HM Revenue & Customs (HMRC) for information relating to the issue of fraudulently or dishonestly acquiring vehicles VAT-free through the disability scheme. HMRC provided some of the requested information but refused to provide all of the requested information. It explained that some of the information requested was exempt from disclosure under section 44(1)(a) and section 40(2) of the Freedom of Information Act 2000. In relation to its application of the exemption contained at section 44(1)(a) of the Act, HMRC cited section 18(1) with section 23(1)(b) of the Commissioners for Revenue and Customs Act 2005 as the relevant statutory bar on disclosure. The Commissioner considers that the section 44(1)(a) exemption was correctly engaged in this case. The Commissioner did not go on to consider HMRC’s application of the section 40(2) exemption.