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You are here: BAILII >> Databases >> Information Commissioner's Office >> Her Majestys Revenue and Customs (Decision Notice) [2013] UKICO FER0479391 (07 August 2013)
URL: http://www.bailii.org/uk/cases/UKICO/2013/FER0479391.html
Cite as: [2013] UKICO FER0479391, [2013] UKICO FER479391
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Her Majestys Revenue and Customs (Decision Notice) [2013] UKICO FER0479391 (07 August 2013)
Summary: The complainant has requested from HMRC the names of the ten entities who declared the highest total waste landfilled on returns for a specified quarter together with copies of the associated Landfill Tax Returns. HMRC claimed that the requested information was exempt from disclosure under regulations 12(5)(d) (confidentiality of proceedings) and 12(5)(e) (confidentiality of commercial or industrial information) of the EIR. They also argued that the exemption set out at section 44(1) (statutory prohibitions) would apply where it was decided that any part of the records should be processed in accordance with FOIA and the EIR. The Commissioner-™s decision is that the EIR is the relevant access-regime in this case, that regulation 12(5)(d) is engaged and the public interest in maintaining the exception outweighs the public interest in disclosure. In light of this finding, the Commissioner has not gone on to assess HMRC-™s application of regulation 12(5)(e) of the EIR. Furthermore, he does not require HMRC to take any steps as a result of this notice.
Section of Act/EIR & Finding: EIR 12.5.d - Complaint Not upheld