HM Revenue and Customs
- Date 12 June 2014
- Sector Central government
- Decision(s) FOI 44: Not upheld
The complainant requested information concerning the exemption of Swiss bank account holders from prosecution for possible tax evasion in exchange for disclosure. HMRC withheld the information under s44(1)(a) 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.