HM Revenue and Customs

HM Revenue & Customs was asked to disclose any information it held in respect of a retrospective measure announced in Budget Note 66 dealing with double taxation treaty abuse. HMRC refused the request citing sections 35(1)(a), 42(1), 31(1)(d) and 44(1)(a) of the Act and during the Commissioner’s investigation introduced section 40(2) in respect of certain junior officials named in the withheld information. The Commissioner has concluded that the withheld information in this case was exempt under the provisions of section 35(1)(a) of the Act and that the public interest favoured maintenance of the exemption.