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You are here: BAILII >> Databases >> Information Commissioner's Office >> HM Revenue and Customs (Central government) [2023] UKICO 171520 (9 February 2023)
URL: http://www.bailii.org/uk/cases/UKICO/2023/171520.html
Cite as: [2023] UKICO 171520
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HM Revenue and Customs
The complainant submitted a request to HM Revenue & Customs (HMRC) seeking information about a number of Anti Avoidance Board meetings. HMRC disclosed some of the information falling within the scope of the request but sought to withhold the remaining information on the basis of sections 36(2)(b)(i), (ii) and 36(2)(c) (effective conduct of public affairs), 40(2) (personal data) and 44(1) (prohibition on disclosure) of FOIA. The complainant sought to challenge the application of the section 36 exemptions. The Commissioner’s decision is that HMRC is correct to rely on sections 36(2)(b)(i), (ii) and 36(2)(c) and that in all the circumstances of the case the public interest favours maintaining these exemptions.FOI 36: Complaint not upheld
Decision notice: 171520