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Decision Summary

  • Case Ref: FS50090387
  • Date: 19 October 2006
  • Public Authority: Her Majesty's Revenue and Customs
  • Summary: The complainant asked the Valuation Office Agency (VOA) to provide information about both the sale price of two London properties and the dates on which they had been sold. Information on one property was not held, and that relating to the other was withheld under s.44, with the Commissioners for the Revenue and Customs Act 2005 (CRCA) and the Taxes Management Act 1970 acting as a statutory bar - VOA stated that this made it an offence for their officials to disclose information about an individual’s tax affairs without the taxpayer’s authority. The Commissioner’s decision is that the information is exempt from release, but that section 40 was more applicable to some of the information.
  • View PDF of Decision Notice: [1]