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You are here: BAILII >> Databases >> Information Commissioner's Office >> HM Revenue and Customs (Central government) [2023] UKICO 164726 (18 January 2023)
URL: http://www.bailii.org/uk/cases/UKICO/2023/164726.html
Cite as: [2023] UKICO 164726
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HM Revenue and Customs
The complainant requested information with regards to Research and development (R&D) tax credit claims. HM Revenue and Customs (HMRC) refused to provide the information under section 31(1)(d) (prejudice to tax collection) of the FOIA as it determined that releasing the information would prejudice the assessment and payment of tax credits. The Commissioner’s decision is that section 31(1)(d) of the FOIA is engaged and the public interest test favours maintaining the exemption. The Commissioner does not require any steps.FOI 31: Complaint not upheld
Decision notice: 164726