Department for Business and Trade
- Date 8 September 2023
- Sector Central government
- Decision(s) FOI 36(2)(b)(i): Not upheld, FOI 36(2)(b)(ii): Not upheld, FOI 40(2): Partly upheld
The complainant has requested information on correspondence concerning the Institute of Chartered Accountants in England and Wales’ (ICAEW) guidance on distributions and distributable profits. The Commissioner’s decision is that DBT has appropriately relied on FOIA exemptions 36(2)(b)(i) and (ii) – Prejudice to the effective conduct of public affairs; section 42(1) – Legal professional privilege. The Commissioner finds that the public interest favours maintaining the exemptions. Regarding section 40(2) – Personal Information, the Commissioner finds that the exemption has been inappropriately applied to senior staff at external organisations. The Commissioner requires DBT to take the following steps to ensure compliance with the legislation; disclose the names set out in the confidential annex.