Information Commissioner's Office

Summary: The complainant made a request for the legal advice obtained by HMRC on the sale of Crown estates to Mapeley Steps Limited and any further information generated by the advice. HMRC refused to disclose the information requested, originally relying upon the exemption provided by section 42 and then latterly also on 36(2)(b)(i) and (c). The Commissioner finds that that the exemptions are engaged and that the public interest under section 42 favours the maintenance of the exemption. However, the Commissioner has concluded that the public interest, with regard to the information withheld under s36(2)(b)(i) and (c), favours disclosure. In failing to disclose this information, HMRC breached section 1(1)(b), and in failing to disclose it within the statutory time limit it also breached section 10(1). The late reliance on section 36(2)(b)(i) and (c) was also in breach of section 17 of the Act.
Section of Act/EIR & Finding: FOI 10 - Complaint Upheld, FOI 17 - Complaint Upheld, FOI 36 - Complaint Upheld, FOI 42 - Complaint Not upheld