FS50090387: Difference between revisions

Revision as of 22:04, 3 May 2010

Case Ref: FS50090387
Date: 19/10/2006
Public Authority: Her Majesty's Revenue and Customs
Summary: ’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]

Section of Act / Finding: FOI 44 - Complaint Not upheld - Find other matching decisions

Section of Act / Finding: FOI 40 - Complaint Not upheld - Find other matching decisions

@@ Line 1: / Line 1: @@
-{{DNSummaryBox
+	{{DNSummaryBox
 |dn_ref=FS50090387
 |dn_date=19/10/2006
 |dn_pa=Her Majesty's Revenue and Customs
-|dn_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.
+|dn_summary=’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.
 |dn_url=http://www.ico.gov.uk/upload/documents/decisionnotices/2006/decision_notice_fs50090387.pdf
 }}
 {{DNDecision
-|1=FOI 40
+|dnd_section=FOI 44
-|2=Not upheld
+|dnd_finding=Not upheld
+}}
+{{DNDecision
+|dnd_section=FOI 40
+|dnd_finding=Not upheld
 }}