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You are here: BAILII >> Databases >> Information Commissioner's Office >> Her Majestys Revenue and Customs (Decision Notice) [2010] UKICO FS50265616 (04 February 2010)
URL: http://www.bailii.org/uk/cases/UKICO/2010/FS50265616.html
Cite as: [2010] UKICO FS50265616
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Her Majestys Revenue and Customs (Decision Notice) [2010] UKICO FS50265616 (04 February 2010)
Summary: The complainant requested information about how the Amendment to the Memorandum of Understanding on Royal Taxation was initiated by HMRC. HMRC refused to disclose the information by virtue of section 44(1)(a) of the Freedom of Information 2000 Act (-the Act-). The public authority argued that section 23(1) of the Commissioners for Revenue and Customs Act 2005 (CRCA) gave it an absolute exemption. The Commissioner finds that the statutory bar was correctly applied and agrees with the public authority-s reliance on section 44(1)(a). The Commissioner requires no steps to be taken.
Section of Act/EIR & Finding: FOI 44 - Complaint Not upheld