HM Revenue and Customs
- Date 13 March 2023
- Sector Central government
- Decision(s) FOI 31: Not upheld, FOI 42: Not upheld
The complainant requested information relating to Loan Charge from His Majesty’s Revenue and Customs (“HMRC”). HMRC provided some of the information and withheld the remainder under section 31(1)(d) of FOIA (prejudice to the assessment or collection of tax) and section 42 of FOIA (legal professional privilege).
The Commissioner’s decision is that HMRC was entitled to rely on section 31(1)(d) and section 42 of FOIA to refuse the request. No steps required.