Information Commissioner's Office

Summary: The complainant requested copies of all submissions to ministers in relation to the taxation of non-domiciled residents for the period 1 January 2003 to 27 June 2007. The public authority disclosed some information, but withheld the remainder under the exemptions provided by sections 29(1)(a) (prejudice to the economy), 29(1)(b) (prejudice to the financial interests of any UK administration), 35(1)(a) (information relating to the formulation or development of government policy) and 42(1) (legal professional privilege). In relation to the majority of the information requested, the Commissioner finds that the exemption provided by section 35(1)(a) is engaged and that the balance of the public interest favours the maintenance of this exemption. In relation to the majority of the content of one part of this information, the Commissioner finds that none of the exemptions cited are engaged and that the public authority breached sections 1(1)(b) and 10(1) in refusing to disclose this information. The public authority is now required to disclose this information to the complainant. The Commissioner also finds that the public authority breached section 17(1)(c) of the Act in failing to provide an adequate explanation as to why the exemptions cited were believed to be engaged.
Section of Act/EIR & Finding: FOI 10 - Complaint Upheld, FOI 17 - Complaint Upheld, FOI 29 - Complaint Partly Upheld, FOI 35 - Complaint Not upheld, FOI 42 - Complaint Partly Upheld