HM Revenue and Customs (Central government) [2024] UKICO 264933 (30 April 2024)

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You are here: BAILII >> Databases >> Information Commissioner's Office >> HM Revenue and Customs (Central government) [2024] UKICO 264933 (30 April 2024)
URL: http://www.bailii.org/uk/cases/UKICO/2024/264933.html
Cite as: [2024] UKICO 264933

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HM Revenue and Customs

The complainant has requested information relating to Research & Development (R&D) tax relief claims. HM Revenue and Customs (HMRC) refused to comply with the request by virtue of section 31(1)(d) of FOIA. The Commissioner’s decision is that HMRC was entitled to rely on Section 31(1)(d) to refuse to disclose the information. However, in responding late to the request, it breached section 10(1) (Time for compliance) of FOIA. No steps are required.

FOI 31(1): Complaint not upheld FOI 10(1): Complaint upheld

Decision notice: 264933

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URL: http://www.bailii.org/uk/cases/UKICO/2024/264933.html