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HM Revenue and Customs

  • Date 8 August 2011
  • Sector Central government
  • Decision(s) FOI 31: Not upheld
The complainant requested information about inheritance tax. Her Majesty’s Revenue & Customs explained that some of the requested information was already published and provided links to this; it also withheld some information under section 31(1)(d). The Commissioner finds that Her Majesty’s Revenue & Customs has applied section 31(1)(d) appropriately. Information Tribunal appeal EA/2011/0202 allowed.