Information Commissioner's Office

HM Revenue and Customs

22 October 2008, Central government

The complainant requested copies of the information HMRC holds in relation to the civil action it instigated against KPMG concerning its administration of Leeds United, specifically the information formally served into the court. Although HMRC confirmed to the complainant that it held this information, it considered it to be exempt from disclosure on the basis of section 44(1)(a) of the Act because of the prohibition on disclosure provided by the Commissioners for Revenue and Customs Act 2005. The Commissioner has concluded that the requested information is exempt on the basis of section 44(1)(a). However, the Commissioner has concluded that HMRC breached sections 10(1) and 17(1) of the Act by failing to provide the complainant with a refusal notice within 20 working days of his request. Information Tribunal appeal number (EA/2008/0091) has been dismissed.

FOI 44: Not upheld FOI 10: Upheld FOI 17: Upheld