HM Treasury
- Date 30 April 2018
- Sector Central government
- Decision(s) FOI 35: Not upheld
The complainant requested copies of emails sent and received by the Director General for Tax and Welfare within a specified period in relation to the changes announced in Spring Budget 2017 to National Insurance contributions paid by the self-employed. The public authority withheld the information held within the scope of the request on the basis of the exemptions at sections 35(1)(a), 36(2)(b)(i) and (ii) and 40(2) FOIA. The Commissioner has concluded that the public authority was entitled to rely on the exemption at section 35(1)(a) FOIA