Summary: The complainant requested information concerning cost benefit analyses on office closure proposals. Her Majesty-s Revenue and Customs (-HMRC-) provided some information however refused to provide the remainder, citing section 43(2) of the Freedom of Information Act 2000. The Commissioner has relied on his decision in case FS50157117 in reaching the conclusion that the exemption is engaged and that the public interest in maintaining the exemption outweighs the public interest in disclosure. The Commissioner has noted some procedural breaches of the Act in respect of this case, however he does not require any further action to be taken.
Section of Act/EIR & Finding: FOI 10 - Complaint Upheld, FOI 17 - Complaint Upheld, FOI 43 - Complaint Not upheld