Keith Gordon v The Information Commissioner & Anor

Keith Gordon v The Information Commissioner & Anor

Disclosure of the redacted information, assumed to be the name of a Supreme Court case involving HMRC and a taxpayer, is prohibited under s 18(1) CRCA as it is held in connection with HMRC's functions and constitutes 'revenue and customs information relating to a person'; s 23 CRCA applies, making the information exempt under s 44(1)(a) FOIA.

Parties
Appellant: Keith Gordon; First Respondent: The Information Commissioner; Second Respondent: HM Revenue & Customs
Jurisdiction
England and Wales
Judgment Date
29 November 2022
Procedural Posture
Appeal / Final Judgment
Outcome
appeal dismissed
Legal Topics
Freedom of Information Act, Taxpayer Confidentiality, Statutory Prohibition on Disclosure
Information Rights Tax Law Administrative Law Freedom of Information Act Taxpayer Confidentiality Statutory Prohibition on Disclosure

Case Brief

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Parties

Keith Gordon

Appellant

The 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 s 44(1)(a) FOIA to refuse disclosure of redacted information
  2. 2 Whether the requested information constitutes 'revenue and customs information relating to a person' under s 19(2) CRCA
  3. 3 Whether disclosure would specify or enable the identity of the person to whom the information relates

Ratio Decidendi

Disclosure of the redacted information, assumed to be the name of a Supreme Court case involving HMRC and a taxpayer, is prohibited under s 18(1) CRCA as it is held in connection with HMRC's functions and constitutes 'revenue and customs information relating to a person'; s 23 CRCA applies, making the information exempt under s 44(1)(a) FOIA.

Court Disposition

appeal dismissed

Orders

  • HMRC entitled to rely on s 44(1)(a) FOIA to refuse disclosure
  • No further steps required by the Information Commissioner