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HM Revenue and Customs

  • Date 31 August 2022
  • Sector Central government
  • Decision(s) FOI 1: Not upheld

The complainant requested information relating to the Independent Loan Charge Review. HM Revenue and Customs (HMRC) provided most of the requested information but stated that it did not hold a draft version of the Review report. The Commissioner’s decision is that, on the balance of probabilities, HMRC does not hold the draft version of the Review report. Accordingly no further steps are required. Information Tribunal FTT EA/2022/0237 struck out.