ICO The complainant requested redacted information from VAT registration guidance published by Her Majesty’s Revenue and Customs. The information was withheld by Her Majesty’s Revenue and Customs under section 31(1)(d). The Commissioner’s decision is that Her Majesty’s Revenue and Customs was correct to apply section 31(1)(d) to the request as disclosure of the information would, or would be likely to, prejudice the assessment or collection of VAT. He also agrees that the balance of the public interest favours the maintenance of the exemption. Information Tribunal appeal number EA/2012/0146 dismissed.
Section of Act/EIR and Finding: FOI 31 – Complaint Not upheld
[2012] UKICO FS50389909
Bailii
England and Wales
Information
Updated: 10 December 2021; Ref: scu.529559