HM Revenue and Customs
- Date 23 October 2012
- Sector Central government
- Decision(s) FOI 44: Not upheld
The complainant requested information about Inland Revenue advice concerning tax liabilities of the Sovereign and the Duke and Duchy of Cornwall. HMRC withheld the information under s44(1)(a), s42(1) and s35(1)(c) FOIA. The Commissioner’s decision is that the information is exempt from disclosure under s44(1)(a). The Commissioner requires no steps to be taken. Information Tribunal appeal number EA/2012/0241 withdrawn.