Information request on litigation costs incurred by HMRC
In K Gordon v The Information Commissioner and HMRC [2019] UKFTT 2019 47 (GRC) (15 August 2019) the FTT turned down an information request relating to costs incurred by HMRC in defending a case.
Mr Gordon had submitted a request for information about costs incurred by HMRC in defending a case. HMRC considered the information to be exempt from disclosure on the basis of Freedom of Information Act (FOIA) 2000 s 44(1)(a) and Commissioner for Customs and Revenue Act (CRCA) 2005 s 23 whilst the appellant contended that CRCA 2005 s 23 did not apply because the information sought was not ‘revenue and customs information relating to a person’. The information itself did not ‘identify a person or enable any person’s identity’ to be deduced and HMRC’s approach failed to recognise the purpose of the legislation which was...
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Information request on litigation costs incurred by HMRC
In K Gordon v The Information Commissioner and HMRC [2019] UKFTT 2019 47 (GRC) (15 August 2019) the FTT turned down an information request relating to costs incurred by HMRC in defending a case.
Mr Gordon had submitted a request for information about costs incurred by HMRC in defending a case. HMRC considered the information to be exempt from disclosure on the basis of Freedom of Information Act (FOIA) 2000 s 44(1)(a) and Commissioner for Customs and Revenue Act (CRCA) 2005 s 23 whilst the appellant contended that CRCA 2005 s 23 did not apply because the information sought was not ‘revenue and customs information relating to a person’. The information itself did not ‘identify a person or enable any person’s identity’ to be deduced and HMRC’s approach failed to recognise the purpose of the legislation which was...
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