Summary: The complainant has requested legal advice taken and received by HMRC in relation to the Categorisation of Earners Regulation 1978 (-the Regulations-). HMRC withheld this information as it considered it to be subject to legal professional privilege (section 42 of the FOIA). The Commissioner-s decision is that HMRC has correctly applied the section 42 exemption to the requested information and the balance of the public interest lies in withholding the information.
Section of Act/EIR & Finding: FOI 42 - Complaint Not upheld