HM Treasury
- Date 7 January 2014
- Sector Central government
- Decision(s) FOI 35: Not upheld
The complainant has requested HMT to disclose all details and copies of the government’s projections of the likely behavioural effects on companies of the controlled foreign company (CFC) reforms introduced in Budget 2012. HMT responded and refused to disclose the requested information under section 35 of the FOIA. The Commissioner has reviewed the requested information and he has concluded that HMT has acted appropriately by refusing to disclose it under section 35 of the FOIA.