Summary: The complainant requested information about inheritance tax. Her Majesty-™s Revenue & Customs explained that some of the requested information was already published and provided links to this; it also withheld some information under section 31(1)(d). The Commissioner finds that Her Majesty-™s Revenue & Customs has applied section 31(1)(d) appropriately. Information Tribunal appeal EA/2011/0202 allowed.
Section of Act/EIR & Finding: FOI 31 - Complaint Not upheld