Summary: The complainant has requested copies of Her Majesty-™s Revenue and Customs-™s (HMRC) skeleton arguments for 6 specific cases in relation to which judgements have been given. HMRC refused to disclose this information under section 44(1)(a) of the Freedom of Information Act 2000 (FOIA). The Commissioner-™s decision is that HMRC has correctly applied section 44(1)(a) to withhold the requested information. The Commissioner requires no steps to be taken. This decision notice is currently under appeal to the Information Tribunal.
Section of Act/EIR & Finding: FOI 44 - Complaint Not upheld