Information Commissioner's Office

Summary: HM Revenue and Customs (HMRC) was asked to disclose information comprising the minutes of any meetings held during an identified eight week period where the retrospective measure dealing with double taxation treaty abuse, as announced in Budget Note 66, was discussed. HMRC initially refused the request citing section 12(1) of the Act on the basis that the cost of compliance would exceed the appropriate limit. However following representations from the complainant and an internal review, HMRC refused the request under section 42(1) of the Act on the grounds that the information was subject to legal privilege. The Commissioner has concluded that the withheld information in this case was exempt under the provisions of section 42(1) of the Act and that the public interest favoured maintenance of the exemption.
Section of Act/EIR & Finding: FOI 42 - Complaint Not upheld