Information Commissioner's Office

Summary: The complainant has requested information from Her Majesty-�s Customs and Revenue (-�HMRC-�) concerning VAT overpaid on investment funds, investment trusts and pension funds. In the request the complainant referred to a number of lawsuits which had been heard in court regarding the issue. HMRC interpreted the request to mean the complainant required the actual total VAT paid by the specific investment fund companies and investment trusts involved in the litigation. It refused this information under section 44(1)(a). It also explained it did not hold a general figure relating to VAT paid on fund administration and accounting fees not related to the investment funds and trusts specified in the request. The Commissioner began his investigation on the basis of HMRC-�s interpretation of the request. However during the course of that investigation it became clear that the complainant required an estimated total VAT liability figure in the light of the precedent set by the listed court cases. He did not require the VAT figure directly involved in the litigation. Once the different interpretation of the request was confirmed with HMRC, it responded to this clarified request as a new request. The Commissioner-�s decision is that both the complainant-�s and HMRC-�s interpretation of the request were valid interpretations. To the extent that HMRC did not confirm whether it held the information required in the complainant-�s objective reading of the request within the required time for compliance, the Commissioner finds HMRC to be in breach of section 1(1)(a) of the FOIA. However, once it was informed of the complainant-�s interpretation of the request, HMRC correctly responded to it as a new request. The Commissioner therefore does not require any further steps to be taken.
Section of Act/EIR & Finding: FOI 1 - Complaint Upheld