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You are here: BAILII >> Databases >> Information Commissioner's Office >> National Audit Office (Decision Notice) [2011] UKICO FS50405369 (13 December 2011)
URL: http://www.bailii.org/uk/cases/UKICO/2011/FS50405369.html
Cite as: [2011] UKICO FS50405369
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National Audit Office (Decision Notice) [2011] UKICO FS50405369 (13 December 2011)
Summary: The complainant made a request to the National Audit Office (-NAO-) for the identities of the largest businesses in the UK as mentioned in their report -Management of large business Corporation Tax-. The complainant also asked the NAO to specifically identify the companies who paid no corporation tax and those that paid less than £10 million per year. The NAO stated it did not hold information on the specific companies and their corporation tax payments and, whilst it did hold a list of the largest UK companies, this was being withheld under the section 44 and section 33 exemptions. The Commissioner-s decision is that section 44 by virtue of section 182 of the Finance Act 1989 is engaged and the NAO were correct to withhold the identities of the largest companies under this exemption. The Commissioner is also satisfied that the NAO does not hold the other information requested.
Section of Act/EIR & Finding: FOI 44 - Complaint Not upheld