The complainant has requested the amount of VAT that HM Revenue and Customs (HMRC) estimated it might have to refund to investment trust companies depending on the result of ongoing litigation for the recovery of overpaid VAT. HMRC originally withheld the information under sections 31(1)(c) and (d) on the basis that its disclosure would prejudice the course of justice and the collection of taxes respectively. During the Commissioner’s investigation HMRC also applied section 42(1) on the grounds the information was also protected by legal professional privilege. The Commissioner’s decision is that HMRC has correctly withheld the information under section 42. Therefore he has not gone onto to consider the application of the exemptions provided by section 31. The Commissioner does not require HMRC to take any action in respect of this complaint.
Section of Act/EIR and Finding: FOI 42 – Complaint Not upheld
 UKICO FS50514027
England and Wales
Updated: 05 December 2021; Ref: scu.527597