HM Revenue and Customs

The complainant has requested disclosure of redacted information contained in an email of 15 January 2019. The Commissioner’s decision is that HM Revenue and Customs (HMRC) is entitled to rely on section 44(1)(a) FOIA – prohibition on disclosure, to refuse the request. The Commissioner does not require HMRC to take any steps as a result of this decision notice. First-tier tribunal (General Regulatory chamber) information rights appeal EA/2022/0129 appeal dismissed.