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You are here: BAILII >> Databases >> Information Commissioner's Office >> Her Majestys Revenue and Customs (Decision Notice) [2014] UKICO FS50514027 (11 March 2014)
URL: http://www.bailii.org/uk/cases/UKICO/2014/FS50514027.html
Cite as: [2014] UKICO FS50514027
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Her Majestys Revenue and Customs (Decision Notice) [2014] UKICO FS50514027 (11 March 2014)
Summary: The complainant has requested the amount of VAT that HM Revenue and Customs (HMRC) estimated it might have to refund to investment trust companies depending on the result of ongoing litigation for the recovery of overpaid VAT. HMRC originally withheld the information under sections 31(1)(c) and (d) on the basis that its disclosure would prejudice the course of justice and the collection of taxes respectively. During the Commissioner-™s investigation HMRC also applied section 42(1) on the grounds the information was also protected by legal professional privilege. The Commissioner-™s decision is that HMRC has correctly withheld the information under section 42. Therefore he has not gone onto to consider the application of the exemptions provided by section 31. The Commissioner does not require HMRC to take any action in respect of this complaint.
Section of Act/EIR & Finding: FOI 42 - Complaint Not upheld