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You are here: BAILII >> Databases >> Information Commissioner's Office >> HM Revenue and Customs (Central government) [2024] UKICO 309051 (28 November 2024) URL: https://www.bailii.org/uk/cases/UKICO/2024/309051_.html Cite as: [2024] UKICO 309051 |
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Link for IOC full Decision notice pdf file: HM Revenue and Customs (Central government) [2024] UKICO 309051 (28 November 2024)
The complainant has requested information relating to the Serial Tax Avoidance Regime (STAR). HMRC refused to disclose the requested information in reliance on the exemption at section 31(1)(d) of FOIA (prejudice to the assessment and collection of tax). The Commissioner's decision is that the exemption is engaged and the public interest in maintaining the exemption outweighs the public interest in disclosure. The Commissioner does not require further steps.