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You are here: BAILII >> Databases >> Information Commissioner's Office >> Her Majestys Revenue and Customs (Decision Notice) [2010] UKICO FS50261662 (21 September 2010) URL: http://www.bailii.org/uk/cases/UKICO/2010/FS50261662.html Cite as: [2010] UKICO FS50261662 |
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Summary: The complainant made a request to Her Majesty-s Revenue and Customs (-the public authority-) for information about VAT liability of UK-based businesses which undertake betting exchange transactions for third parties. The public authority claimed that some information was held but was exempt by virtue of sections 35(1)(a) and 42(1). It also refused to confirm or deny whether further information was held by virtue of section 44(1)(a). This was later varied to sections 21, 31(1)(d) and 42(1) in respect of information the public authority confirmed it held, and 44(2) in respect of whether any further information is held. Reliance on sections 21 and 42 were not challenged by the complainant. The Commissioner-s decision is that the exemption at section 31(1)(d) is engaged but that the public interest in maintaining the exemption does not outweigh that in disclosure. He also finds that the public authority was incorrect to neither confirm nor deny that it holds any further information by virtue of section 44(2). The public authority-s handling of the request also resulted in breaches of certain procedural requirements of the Act as identified in this Notice.
Section of Act/EIR & Finding: FOI 10 - Complaint Upheld, FOI 17 - Complaint Upheld, FOI 31 - Complaint Upheld, FOI 44 - Complaint Upheld
