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Information Commissioner's Office

You are here: BAILII >> Databases >> Information Commissioner's Office >> HM Revenue and Customs (Central government) [2023] UKICO 217771 (25 April 2023)
URL: http://www.bailii.org/uk/cases/UKICO/2023/217771.html
Cite as: [2023] UKICO 217771

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HM Revenue and Customs

The complainant has requested information relating to Research & Development (R&D) tax relief claims. HM Revenue and Customs (HMRC) refused to comply with the request by virtue of section 31(1)(d) (the assessment or collection of any tax or duty) and section 44(1)(a) (prohibitions on disclosure) of FOIA. The Commissioner’s decision is that HMRC was entitled to rely on section 31(1)(d) and section 44(1)(a) to refuse to disclose the requested information. The Commissioner does not require HMRC to take any further steps.

FOI 31: Complaint not upheld FOI 44: Complaint not upheld

Decision notice: 217771