Christopher Wright v The Information Commissioner & Ors

Christopher Wright v The Information Commissioner & Ors

The information requested is held in connection with a function of Revenue and Customs, relates to persons as defined by statute, and disclosure would enable identification. Section 44 FOIA provides an absolute exemption due to prohibitions under CRCA. The Decision Notice was in accordance with the law and the Information Commissioner did not exercise discretion inappropriately.

Parties
Appellant: Christopher Wright; Respondent: The Information Commissioner; Respondent: Valuation Office Agency; Respondent: His Majesty's Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
30 October 2024
Procedural Posture
Appeal / Final Judgment
Outcome
Appeal dismissed
Legal Topics
Statutory Exemptions, Disclosure of Information, Public Authority Status, Costs in Tribunal Proceedings
Freedom of Information Administrative Law Statutory Exemptions Disclosure of Information Public Authority Status Costs in Tribunal Proceedings

Case Brief

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Parties

Christopher Wright

Appellant

The Information Commissioner

Respondent

Valuation Office Agency

Respondent

His Majesty's Revenue and Customs

Respondent

Procedural Posture

Appeal / Final Judgment

Legal Issues

  1. 1 Whether sections 23(1) and 18(1) of the Commissioners for Revenue and Customs Act 2005 apply to the information in dispute
  2. 2 Whether section 44 of the Freedom of Information Act 2000 provides an absolute exemption to disclosure
  3. 3 Whether the information requested relates to a person as defined by statute

Ratio Decidendi

The information requested is held in connection with a function of Revenue and Customs, relates to persons as defined by statute, and disclosure would enable identification. Section 44 FOIA provides an absolute exemption due to prohibitions under CRCA. The Decision Notice was in accordance with the law and the Information Commissioner did not exercise discretion inappropriately.

Court Disposition

Appeal dismissed

Orders

  • His Majesty's Revenue and Customs added as 3rd Respondent
  • A copy of the Decision to be provided to the 3rd Respondent