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You are here: BAILII >> Databases >> Information Commissioner's Office >> Her Majestys Revenue and Customs (Decision Notice) [2011] UKICO FS50323899 (22 August 2011)
URL: http://www.bailii.org/uk/cases/UKICO/2011/FS50323899.html
Cite as: [2011] UKICO FS50323899
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Her Majestys Revenue and Customs (Decision Notice) [2011] UKICO FS50323899 (22 August 2011)
Summary: As a follow on to a previous information request about a tax avoidance scheme referred to in Budget Note 66, the complainant requested information from HM Revenue & Customs (HMRC) relating to the use of retrospective legislation that was first broached at a meeting on 1 November 2007. HMRC refused the request citing sections 35(1)(a) and 42(1) of the Act and during the Commissioner-™s investigation, introduced section 40(2) in respect of certain junior officials named in the withheld information. The Commissioner has concluded that all of the information is exempt under section 42(1) and has therefore not considered the application of sections 35(1)(a) and 40(2).
Section of Act/EIR & Finding: FOI 42 - Complaint Not upheld