HM Revenue and Customs

The complainant has requested information relating to the Serial Tax Avoidance Regime (STAR). HMRC refused to disclose the requested information in reliance on the exemption at section 31(1)(d) of FOIA (prejudice to the assessment and collection of tax). The Commissioner’s decision is that the exemption is engaged and the public interest in maintaining the exemption outweighs the public interest in disclosure. The Commissioner does not require further steps.