Request for information about litigation costs

Mr Gordon submitted a request for information about costs incurred by HMRC in defending a case. HMRC considered the information to be exempt from disclosure (Freedom of Information Act 2000 s 44(1)(a) and Commissioner for Customs and Revenue Act 2005 s 23).

Mr Gordon said CRCA 2005 s 23 did not apply because the information requested was not ‘revenue and customs information relating to a person’. It did not ‘identify a person or enable any person’s identity to be deduced’. Further HMRC’s approach failed to recognise the purpose of the legislation which was to protect taxpayer confidential information.

The tribunal did not agree that the information did not relate to a person. The judge said the requested information was ‘held in connection with the exercise of a function of HMRC in respect of the person’. Information about litigation costs arising from tax cases had to be held...