Summary: The complainant has requested correspondence between the House of Commons and HM Revenue and Customs (HMRC) over the past three years relating to the tax treatment of the House-™s residential accommodation. The Commissioner-™s decision is that, by virtue of a section 36(7) certificate, the House of Commons has correctly applied section 36(2) FOIA in withholding the information requested. The Commissioner does not require the public authority to take any further action.
Section of Act/EIR & Finding: FOI 36 - Complaint Not upheld