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Information Commissioner's Office
You are here: BAILII >> Databases >> Information Commissioner's Office >> HM Revenue and Customs (Central government) [2022] UKICO ic-97755 (27 January 2022)
URL: http://www.bailii.org/uk/cases/UKICO/2022/ic-97755.html
Cite as: [2022] UKICO ic-97755
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HM Revenue and Customs
The complainant submitted a request to HM Revenue and Customs (HMRC) seeking emails exchanged between two senior officials about disguised remuneration tax avoidance schemes. HMRC relied on section 14(1) of FOIA to refuse to answer the request because it considered it to be vexatious. The Commissioner’s decision is that HMRC is entitled to rely on section 14(1) of FOIA to refuse the request.FOI 14: Complaint not upheld
Decision notice: ic-97755