HM Revenue and Customs
- Date 8 November 2022
- Sector Central government
- Decision(s) EIR 12.5.d: Not upheld
The complainant requested information from His Majesty’s Revenue and Customs (“HMRC”) relating to heritage management plans for five named properties. The Commissioner’s decision is that HMRC is entitled to rely on regulation 12(5)(d) (confidentiality of proceedings) of the EIR to refuse to comply with the request and the public interest favours maintaining this exception. The Commissioner does not require HMRC to take any steps. First-tier tribunal (General Regulatory chamber) information rights appeal EA/2022/0410 appeal allowed.