Christopher Wright v The Information Commissioner & Ors
[2024] UKFTT 971 (GRC)
Anthony Elbourn v The Information Commissioner
13 March 2023
[2023] UKFTT 276 (GRC)
First-tier Tribunal
Someone asked HMRC for a list of lawsuits against them. HMRC said no, because giving that list would reveal the identities of the people who sued them. The court agreed with HMRC, even though the information might be found elsewhere.
Key Facts
- •Anthony Elbourn requested a list of case numbers and issuing courts for proceedings against HMRC by self-employed individuals refused SEISS grants.
- •HMRC refused the request under section 44(1)(a) FOIA, citing section 23(1) CRCA.
- •The Information Commissioner upheld HMRC's refusal.
- •Elbourn appealed, arguing the information was public, permitted by other legislation, not related to HMRC's internal functions, and that a blanket application of section 18(1) CRCA rendered HMRC opaque.
Legal Principles
Freedom of Information Act 2000 (FOIA) provides a right to information held by public authorities.
FOIA
Section 44(1)(a) FOIA allows exemption if disclosure is prohibited by another enactment.
FOIA
Commissioners for Revenue and Customs Act 2005 (CRCA) restricts disclosure of revenue and customs information relating to a person.
CRCA
Section 23(1) CRCA exempts information if its disclosure would identify or enable the identification of a person and it is 'revenue and customs information relating to a person'.
CRCA
Section 18(3) CRCA, permitting disclosure if required by other legislation, is disregarded when determining exemption under section 23(1).
CRCA
The Tribunal's role is to determine if the Commissioner's decision is in accordance with the law.
FOIA
Information reasonably accessible to the applicant by other means is exempt under FOIA.
FOIA
Outcomes
Appeal dismissed.
The requested information was deemed exempt under section 44(1)(a) FOIA because its disclosure was prohibited by section 23(1) CRCA. The information met the criteria of being 'revenue and customs information relating to a person' and its disclosure would identify individuals.