Gary O'Shea v The Information Commissioner & Anor

Gary O'Shea v The Information Commissioner & Anor

Disclosure of the value of the largest ISA would engage the statutory prohibition under section 23 of CRCA, and section 44 of FOIA applies; HMRC is entitled to withhold the information.

Parties
Appellant: Gary O'Shea; First Respondent: Information Commissioner; Second Respondent: HM Revenue & Customs
Jurisdiction
England and Wales
Judgment Date
08 May 2025
Procedural Posture
Appeal / Final Judgment
Outcome
Appeal dismissed
Legal Topics
FOIA Section 44 Exemption, CRCA Section 23 Confidentiality, Disclosure Prohibition
Freedom of Information Confidentiality FOIA Section 44 Exemption CRCA Section 23 Confidentiality Disclosure Prohibition

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Parties

Gary O'Shea

Appellant

Information Commissioner

First Respondent

HM Revenue & Customs

Second Respondent

Procedural Posture

Appeal / Final Judgment

Legal Issues

  1. 1 Whether HMRC was entitled to rely on section 44 of FOIA to withhold information about the largest ISA

Ratio Decidendi

Disclosure of the value of the largest ISA would engage the statutory prohibition under section 23 of CRCA, and section 44 of FOIA applies; HMRC is entitled to withhold the information.

Court Disposition

Appeal dismissed

Orders

  • No error of law or discretion found in the Commissioner's Decision Notice
  • Appeal is dismissed