Keith Gordon v Information Commissioner & Anor

Keith Gordon v Information Commissioner & Anor

Disclosure of the withheld information would enable identification of the taxpayer(s) involved, engaging s.23(1)(b) CRCA and thus s.44(1) FOIA; HMRC was entitled to withhold the information.

Parties
Appellant: Keith Gordon; First Respondent: Information Commissioner; Second Respondent: HM Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
26 February 2026
Procedural Posture
Appeal / Final Judgment
Outcome
Appeal dismissed
Legal Topics
Freedom of Information, Statutory Exemptions, Revenue and Customs Confidentiality, Procedural Fairness
Information Rights Administrative Law Freedom of Information Statutory Exemptions Revenue and Customs Confidentiality Procedural Fairness

Case Brief

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Parties

Keith Gordon

Appellant

Information Commissioner

First Respondent

HM Revenue and Customs

Second Respondent

Procedural Posture

Appeal / Final Judgment

Legal Issues

  1. 1 Whether HMRC correctly relied on s.44(1) FOIA to withhold information
  2. 2 Whether the withheld information is 'revenue and customs information relating to a person' under CRCA
  3. 3 Whether disclosure would enable identification of the person to whom the information relates

Ratio Decidendi

Disclosure of the withheld information would enable identification of the taxpayer(s) involved, engaging s.23(1)(b) CRCA and thus s.44(1) FOIA; HMRC was entitled to withhold the information.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed.
  • No error of law found in the Decision Notice.