Kieran Foster v The Information Commissioner & Anor

Kieran Foster v The Information Commissioner & Anor

The Tribunal found that regulation 12(5)(d) EIR is not engaged because HMRC did not demonstrate that disclosure of the heritage management plans would adversely affect the confidentiality of proceedings. Even if the exception were engaged, the public interest overwhelmingly favours disclosure due to the significant...

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Parties
Appellant: Kieran Foster; First Respondent: The Information Commissioner; Second Respondent: His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
24 November 2024
Procedural Posture
Information Rights Appeal / Final Tribunal Decision
Outcome
Appeal allowed
Legal Topics
Environmental Information Regulations, Freedom of Information, Taxpayer Confidentiality, Heritage Relief Scheme
Information Law Environmental Law Administrative Law Environmental Information Regulations Freedom of Information Taxpayer Confidentiality Heritage Relief Scheme

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Parties

Kieran Foster

Appellant

The Information Commissioner

First Respondent

His Majesty’s Revenue and Customs

Second Respondent

Procedural Posture

Information Rights Appeal / Final Tribunal Decision

Legal Issues

  1. 1 Whether regulation 12(5)(d) of the Environmental Information Regulations 2004 is engaged for the requested heritage management plans
  2. 2 Whether the public interest test favours disclosure or non-disclosure of the withheld information

Ratio Decidendi

The Tribunal found that regulation 12(5)(d) EIR is not engaged because HMRC did not demonstrate that disclosure of the heritage management plans would adversely affect the confidentiality of proceedings. Even if the exception were engaged, the public interest overwhelmingly favours disclosure due to the significant public interest in transparency, accountability, and understanding the obligations and management of heritage assets benefiting from tax relief. No material evidence was provided of real risk or harm from disclosure, and the plans do not contain sensitive financial or tax information.

Court Disposition

Appeal allowed

Orders

  • HMRC to release the heritage management plans for Bolton Abbey, Chatsworth, Alnwick Castle, and Firle Estate, subject to redaction of personal contact information, within 35 calendar days of the decision.