The complainant submitted a request to the public authority for information in relation to two tax avoidance arrangements known as ‘Pendulum’ and ‘Alphabeta’ vehicles. The Commissioner found that the public authority was not entitled to withhold all of the information within the scope of the request in reliance on the exemption at section 31(1)(d) FOIA. The public authority was entitled to withhold some of the information in scope in reliance on the exemption at section 44(1)(a) FOIA. The Commissioner therefore ordered the public authority to disclose the information he found the public authority was not entitled to withhold in reliance on either exemptions.
FOI 31: Upheld FOI 44: Partly upheld
Citations:
[2015] UKICO FS50565267
Links:
Jurisdiction:
England and Wales
Information
Updated: 23 June 2022; Ref: scu.555311