HM Treasury
- Date 8 March 2023
- Sector Central government
- Decision(s) FOI 10: Upheld, FOI 17: Upheld, FOI 43(2): Not upheld
The complainant has requested information relating to the relocation of Shell’s tax residence to the UK. The Commissioner’s decision is that the withheld information engages section 43(2) and the public interest lies in maintaining the exemption. However, in failing to respond to the request, or provide a refusal notice, within twenty working days upon receipt of the request, the Treasury breached section 10 (time limits for compliance) and section 17 (refusal of request) of FOIA. The Commissioner does not require further steps. Information Tribunal appeal EA/2023/0196 appeal withdrawn.