Information Commissioner's Office

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You are here: BAILII >> Databases >> Information Commissioner's Office >> HM Revenue and Customs (Central government) [2018] UKICO fs50707491 (23 July 2018)
URL: http://www.bailii.org/uk/cases/UKICO/2018/fs50707491.html
Cite as: [2018] UKICO fs50707491

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HM Revenue and Customs

The complainant has requested information from HMRC about Conditional Share Dividend Bonus arrangements. HMRC refused the request relying on section 44(1)(a). During the course of the Commissioner’s investigation, HMRC additionally sought to rely on section 31(1)(d). The Commissioner’s decision is that: section 31(1)(d) is not engaged, section 44(1)(a) is not engaged in relation to parts one and two of the request, and the information within the scope of part 3 of the request was correctly withheld. The decision in relation to part 3 of the request is set out in detail in a confidential annex which shall be made available to the public authority only. The commissioner requires HMRC to disclose the information requested at parts one and two of the request only. The public authority must take these steps within 35 calendar days of the date of this decision notice. Failure to comply may result in the Commissioner making written certification of this fact to the High Court pursuant to section 54 of the Act and may be dealt with as a contempt of court.

FOI 31: Complaint not upheld FOI 44: Complaint partly upheld

Decision notice: fs50707491