Information Commissioner's Office

Summary: HM Treasury was asked to disclose all documentation generated by its consideration and formulation of Section 58 of the Finance Act 2008 (retrospective legislation that sought to end a scheme that the government considered to be a -�highly artificial and aggressive tax avoidance scheme-�). The public authority relied upon sections 21, 29(1)(a),35(1)(a) and (b), 36 (2) and 42(1) to withhold the information. The Commissioner concluded that all the withheld information was exempt either under the provisions of section 35(1) (a) or under the provisions of 36 (2) (b) (i) and that the public interest favoured the maintenance of the exemptions.
Section of Act/EIR & Finding: FOI 17 - Complaint Upheld, FOI 35 - Complaint Not upheld, FOI 36 - Complaint Not upheld