K Gordon v Information Commissioner & Anor

K Gordon v Information Commissioner & Anor

Section 18(1) CRCA 2005 is not confined to information protected by the common law/Marcel principle of taxpayer confidentiality but applies to all information held by HMRC in connection with its functions. Therefore, the absolute exemption under section 44(1)(a) FOIA 2000 applies to the information requested, including the name of a Supreme Court case, and the First-tier Tribunal made no error of law.

Parties
Appellant: Mr K Gordon; 1st Respondent: Information Commissioner; 2nd Respondent: His Majesty’s Revenue & Customs
Jurisdiction
England and Wales
Judgment Date
06 May 2025
Procedural Posture
Appeal / Upper Tribunal Decision on Appeal From First Tier Tribunal
Outcome
Appeal dismissed
Legal Topics
Freedom of Information, Statutory Interpretation, Confidentiality, Taxpayer Information, Absolute Exemptions
Information Rights Administrative Law Freedom of Information Statutory Interpretation Confidentiality Taxpayer Information Absolute Exemptions

Case Brief

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Parties

Mr K Gordon

Appellant

Information Commissioner

1st Respondent

His Majesty’s Revenue & Customs

2nd Respondent

Procedural Posture

Appeal / Upper Tribunal Decision on Appeal From First Tier Tribunal

Legal Issues

  1. 1 Whether section 18(1) of the Commissioners for Revenue & Customs Act 2005 is confined to information protected by the common law/Marcel principle of taxpayer confidentiality or has a broader scope
  2. 2 Whether the absolute exemption under section 44(1)(a) of the Freedom of Information Act 2000 applies to the name of a case decided by the Supreme Court held by HMRC

Ratio Decidendi

Section 18(1) CRCA 2005 is not confined to information protected by the common law/Marcel principle of taxpayer confidentiality but applies to all information held by HMRC in connection with its functions. Therefore, the absolute exemption under section 44(1)(a) FOIA 2000 applies to the information requested, including the name of a Supreme Court case, and the First-tier Tribunal made no error of law.

Court Disposition

Appeal dismissed

Orders

  • The decision of the First-tier Tribunal is upheld; the appeal is dismissed.