HM Revenue and Customs

The complainant has requested legal advice taken and received by HMRC in relation to the Categorisation of Earners Regulation 1978 (“the Regulations”). HMRC withheld this information as it considered it to be subject to legal professional privilege (section 42 of the FOIA). The Commissioner’s decision is that HMRC has correctly applied the section 42 exemption to the requested information and the balance of the public interest lies in withholding the information. Information Tribunal EA/2013/0215 dismissed.