FS50138964
From FOIwiki
Decision Summary
- Case Ref: FS50138964
- Date: 25 February 2008
- Public Authority: HM Revenue and Customs
- Summary: The complainant requested part of HMRC’s internal guidance on processing tax returns submitted by self-assessment taxpayers under the construction industry scheme. HMRC refused to provide a particular section of this guidance because it considered it to be exempt from disclosure on the basis of section 31(1)(d) (assessment or collection of any tax or duty). Having reviewed the withheld information the Commissioner has decided that HMRC appropriately relied upon section 31 when refusing to supply the information. However, the Commissioner has also concluded that HMRC breached section 17 by failing to provide the complainant with an adequate refusal notice within 20 working days of his request.
- View PDF of Decision Notice: [1]
- Section of Act / Finding: FOI 17 - Complaint Upheld - Find other matching decisions
- Section of Act / Finding: FOI 31 - Complaint Not upheld - Find other matching decisions
