Summary: The complainant referred two requests for information to the Commissioner that concern HMRC-™s policies on capital gains tax and specific information about the sale of a property in 2004. The public authority responded to each request individually and stated that it believed that they were vexatious and that section 14(1) applied. It conducted a single internal review in relation to these two requests (and a third request) and confirmed its position. The Commissioner investigated and found that the public authority did not provide sufficient evidence for section 14(1) of the Act to be engaged in relation to these two requests. For each of the two requests, the public authority is required to confirm or deny to the complainant if the information requested is held and either disclose this information to the complainant or provide him with a valid refusal notice in accordance with the requirements of section 17(1) of the Act. It is required to do this within 35 calendar days.
Section of Act/EIR & Finding: FOI 14 - Complaint Upheld