HM Revenue and Customs
- Date 2 February 2023
- Sector Central government
- Decision(s) FOI 36: Not upheld
The Commissioner’s decision is that HM Revenue & Customs is entitled to withhold some of the requested correspondence between its senior officials about the loan charge policy under section 36(2)(b) of FOIA as disclosing it would be likely to prejudice the effective conduct of public affairs. It is not necessary for HM Revenue & Customs to take any steps. Information Tribunal FTT EA/2023/0099 under appeal.