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You are here: BAILII >> Databases >> Information Commissioner's Office >> Her Majestys Revenue and Customs (Decision Notice) [2011] UKICO FS50372982 (09 June 2011)
URL: http://www.bailii.org/uk/cases/UKICO/2011/FS50372982.html
Cite as: [2011] UKICO FS50372982
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Her Majestys Revenue and Customs (Decision Notice) [2011] UKICO FS50372982 (09 June 2011)
Summary: The complainant asked Her Majesty-s Revenue and Customs (the -public authority-) to provide information about VAT liability of UK-based businesses which undertake betting exchange transactions for third parties. The public authority withheld the information using the exemptions in sections 31(1) (law enforcement), 42(1) (legal professional privilege) and 44(1) (statutory prohibition) of the Freedom of Information Act (the -Act-). During the investigation the public authority introduced the exemption in section 21 in respect of a small amount of the information. The Commissioner concludes that it is not engaged as the public authority did not apprise the complainant that the information concerned was available to him. In respect of the remaining information the Commissioner-s decision is that the exemption in section 44 is properly engaged. He has not therefore considered the applicability of the other exemptions.
Section of Act/EIR & Finding: FOI 21 - Complaint Upheld, FOI 44 - Complaint Not upheld