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You are here: BAILII >> Databases >> Information Commissioner's Office >> HM Revenue and Customs (Central government) [2023] UKICO 178428 (13 March 2023)
URL: http://www.bailii.org/uk/cases/UKICO/2023/178428.html
Cite as: [2023] UKICO 178428
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HM Revenue and Customs
The complainant requested information relating to Loan Charge from His Majesty’s Revenue and Customs (“HMRC”). HMRC provided some of the information and withheld the remainder under section 31(1)(d) of FOIA (prejudice to the assessment or collection of tax) and section 42 of FOIA (legal professional privilege). The Commissioner’s decision is that HMRC was entitled to rely on section 31(1)(d) and section 42 of FOIA to refuse the request. No steps required.FOI 42: Complaint not upheld FOI 31: Complaint not upheld
Decision notice: 178428