HM Revenue and Customs
- Date 19 October 2022
- Sector Central government
- Decision(s) FOI 44(1)(a): Not upheld
The complainant requested from His Majesty’s Revenue & Customs (HMRC) information regarding a witness statement produced by [name redacted] for the case of The Queen (on the application of Derry) v HMRC. HMRC refused the request under section 44(1)(a) (prohibitions on disclosure) of FOIA.The Commissioner’s decision is that HMRC is entitled to rely on section 44(1)(a) of FOIA to withhold the requested information. Therefore, the Commissioner does not require HMRC to take any steps as a result of this decision. Information Tribunal FTT EA/2022/0361 appeal dismissed.