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You are here: BAILII >> Databases >> Information Commissioner's Office >> Her Majestys Revenue and Customs (Decision Notice) [2012] UKICO FS50389909 (25 June 2012)
URL: http://www.bailii.org/uk/cases/UKICO/2012/FS50389909.html
Cite as: [2012] UKICO FS50389909
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Her Majestys Revenue and Customs (Decision Notice) [2012] UKICO FS50389909 (25 June 2012)
Summary: The complainant requested redacted information from VAT registration guidance published by Her Majesty-™s Revenue & Customs. The information was withheld by Her Majesty-™s Revenue & Customs under section 31(1)(d). The Commissioner-™s decision is that Her Majesty-™s Revenue & Customs was correct to apply section 31(1)(d) to the request as disclosure of the information would, or would be likely to, prejudice the assessment or collection of VAT. He also agrees that the balance of the public interest favours the maintenance of the exemption. Information Tribunal appeal number EA/2012/0146 dismissed.
Section of Act/EIR & Finding: FOI 31 - Complaint Not upheld