HM Revenue and Customs

The complainant submitted a request to HM Revenue and Customs (HMRC) seeking emails exchanged between two senior officials about disguised remuneration tax avoidance schemes. HMRC relied on section 14(1) of FOIA to refuse to answer the request because it considered it to be vexatious. The Commissioner’s decision is that HMRC is entitled to rely on section 14(1) of FOIA to refuse the request. First-tier tribunal (General Regulatory chamber) information rights appeal EA/2022/0049 appeal allowed.