HM Revenue and Customs
- Date 15 November 2024
- Sector Central government
- Decision(s) FOI 42(1): Not upheld
The complainant has requested from HM Revenue and Customs (HMRC) information contained in 37 email chains sent and / or received by its General Counsel with specified key words and related to HMRC’s Loan Charge policy.
HMRC provided some information but withheld the remainder relying on sections 40(2) (Personal information), 42(1) (Legal professional privilege) and 44(1)(a) (Prohibition on disclosure).
During the course of the Commissioner’s investigation, HMRC provided further information within the scope of the request but withheld the remainder by virtue of section 42.
The Commissioner’s decision is that HMRC was entitled to rely on section 42 to withhold the remaining requested information.
The Commissioner does not require HMRC to take any steps as a result of this decision notice.