HM Revenue and Customs
- Date 30 April 2013
- Sector Central government
- Decision(s) FOI 31: Upheld, FOI 35: Upheld
The complainant has requested information about the validity of the House of Lords decision in Sharkey v Wernher. HMRC refused to disclose the information it held relevant to the scope of this request under section 35(1)(a) and section 31(1)(d) of the Freedom of Information Act 2000 (FOIA). The Commissioner’s decision is that HMRC has incorrectly applied section 35(1)(a) and section 31(1)(d) FOIA in this case. The Commissioner requires the public authority to disclose the information to which section 35(1)(a) and section 31(1)(d) FOIA has been applied. Information Tribunal appeal EA/2013/0112 withdrawn.