Information Commissioner's Office

HM Revenue and Customs

26 March 2007, Central government

The complainant requested documentation held by HMRC to support its interpretation of a particular piece of legislation. HMRC responded to confirm it held information but that it was exempt from disclosure as the documentation was legal advice and so section 42 of the Act, ‘legal professional privilege’, was engaged. HMRC also argued that the public interest favoured maintaining the exemption. The Commissioner investigated HMRC’s application of section 42 and found that the information requested is legal advice and is therefore covered by the exemption and that the public interest does favour maintaining the exemption. The Commissioner’s decision is that HMRC dealt with the request in accordance with the Act and require no steps to be taken.

FOI 42: Not upheld