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HM Revenue and Customs

  • Date 14 March 2023
  • Sector Central government
  • Decision(s) FOI 44: Not upheld

The complainant requested information about the highest value Independent Savings Account (ISA) in the UK. HM Revenue & Customs (HMRC) relied on section 44(1) of the FOIA (statutory prohibition on disclosure) to withhold the information. The Commissioner’s decision is that the public authority has correctly relied upon section 44 of the FOIA. The Commissioner does not require any steps to be taken. First-tier tribunal (General Regulatory chamber) information rights appeal EA/2023/0164 appeal dismissed.