HM Revenue and Customs
- Date 11 December 2023
- Sector Central government
- Decision(s) FOI 42(1): Not upheld
The complainant requested information from HM Revenue and Customs (“HMRC”) relating to legal advice sought by HMRC. The Commissioner’s decision is that HMRC is entitled to rely on section 42(1) (legal professional privilege) of FOIA to withhold the requested information. There are no steps are required. Information Tribunal FTT EA/2024/0005 appeal dismissed.