O'Shea v Information Commissioner & Anor [2023] UKFTT 1005 (GRC) (27 November 2023)

O'Shea v Information Commissioner & Anor [2023] UKFTT 1005 (GRC) (27 November 2023)

Disclosure of the value of the largest ISA would engage the statutory prohibition in section 23(1) of the CRCA, as it is information relating to a person and could enable identification, including self-identification. Section 44 of the FOIA therefore applies, and HMRC was entitled to refuse disclosure.

Citation
[2023] UKFTT 1005 (GRC)
Parties
Appellant: Gary O'Shea; First Respondent: Information Commissioner; Second Respondent: HM Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
27 November 2023
Procedural Posture
Freedom of Information Act Appeal / First Tier Tribunal (general Regulatory Chamber) Determination on the Papers
Outcome
Appeal dismissed
Legal Topics
Freedom of Information, Statutory Exemptions, Confidentiality of Tax Information
Information Law Administrative Law Freedom of Information Statutory Exemptions Confidentiality of Tax Information

Case Brief

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Parties

Gary O'Shea

Appellant

Information Commissioner

First Respondent

HM Revenue & Customs

Second Respondent

Procedural Posture

Freedom of Information Act Appeal / First Tier Tribunal (general Regulatory Chamber) Determination on the Papers

Legal Issues

  1. 1 Whether HMRC was entitled to rely on section 44 of the FOIA to refuse disclosure of the value of the largest ISA

Ratio Decidendi

Disclosure of the value of the largest ISA would engage the statutory prohibition in section 23(1) of the CRCA, as it is information relating to a person and could enable identification, including self-identification. Section 44 of the FOIA therefore applies, and HMRC was entitled to refuse disclosure.

Court Disposition

Appeal dismissed