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HM Revenue and Customs (Central government) [2022] UKICO 147645 (14 September 2022)
URL: http://www.bailii.org/uk/cases/UKICO/2022/147645.html
Cite as:
[2022] UKICO 147645
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HM Revenue and Customs
The complainant has requested information from His Majesty’s Revenue & Customs (“HMRC”) in relation to case numbers for proceedings issued against HMRC by self-employed people who have been refused payment of the SEISS grant. HMRC explained it holds the information, however, it was refusing it under section 44(1)(a) of FOIA, as it was prohibited from disclosure by other legislation. The Commissioner’s decision is that HMRC is entitled to rely on section 44(1)(a) of FOIA to withhold the requested information. The Commissioner does not require HMRC to take any steps as a result of this decision notice.
FOI 44(1)(a):
Complaint not upheld
Decision notice:
147645