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Decision Summary

  • Case Ref: FS50089784
  • Date: 24 May 2006
  • Public Authority: Her Majesty's Revenue and Customs
  • Summary: A request was made for copies of documents held in the department's files relating to a current enquiry into the corporation tax position of the company the complainant was requesting. The department refused to release the information, citing the exemption provided by section 31(1)(d) (Law Enforcement). The Commissioner has agreed that section 31(1)(d) was applied correctly to the information sought by the complainant, and that the public interest in maintaining the exemption outweighed the public interest in disclosing the information.
  • View PDF of Decision Notice: [1]