British
and Irish Legal Information Institute
Freely Available British and Irish Public Legal Information
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
Information Commissioner's Office
You are here: BAILII >> Databases >> Information Commissioner's Office >> Her Majestys Revenue and Customs (Decision Notice) [2006] UKICO FS50090387 (19 October 2006)
URL: http://www.bailii.org/uk/cases/UKICO/2006/FS50090387.html
Cite as: [2006] UKICO FS50090387
[New search] [Printable PDF version] [Help]
Her Majestys Revenue and Customs (Decision Notice) [2006] UKICO FS50090387 (19 October 2006)
Summary: The complainant asked the Valuation Office Agency (VOA) to provide information about both the sale price of two London properties and the dates on which they had been sold. Information on one property was not held, and that relating to the other was withheld under s.44, with the Commissioners for the Revenue and Customs Act 2005 (CRCA) and the Taxes Management Act 1970 acting as a statutory bar - VOA stated that this made it an offence for their officials to disclose information about an individual-™s tax affairs without the taxpayer-™s authority. The Commissioner-™s decision is that the information is exempt from release, but that section 40 was more applicable to some of the information.
Section of Act/EIR & Finding: FOI 44 - Complaint Not upheld, FOI 40 - Complaint Not upheld