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Decision Summary

  • Case Ref: FS50229164
  • Date: 30 July 2009
  • Public Authority: HM Revenue and Customs
  • Summary: The complainant made a request for information to HM Revenue and Customs (“HMRC”) regarding the ‘tax gap’. The request was refused under section 35(1)(a). This refusal was upheld at the internal review stage. The Commissioner had previously investigated another case involving a request for information for ‘tax gap’ estimates, in which he ordered disclosure of the requested information. He asked HMRC to explain why this case should be dealt with differently. HMRC did not respond to this query; therefore, the Commissioner has concluded that the cases are sufficiently similar to justify the same conclusion. He requires the information to be disclosed to the complainant within 35 calendar days of the date of this notice. The Commissioner has also found HMRC to have committed some procedural breaches of the Act. This decision notice is currently under appeal to the Information Tribunal.
  • View PDF of Decision Notice: [1]