Freedom of information and legal professional privilege (LPP): Anybody considering making a FOI request in relation to tax matters will find much of interest in the tribunal’s approach to this issue in A Davis v Information Commissioner [2024] UKFTT 336 (GRC) (25 April 2024). In that case the General Regulatory Chamber of the FTT dismissed the appeal against the Information Commissioner's decision not to disclose legal advice obtained by HMRC relating to the classification of mastectomy bras for customs duty purposes. The LPP exemption from disclosure under the Freedom of Information Act 2000 is a qualified exemption which has to be weighed against the public interest in disclosure. However:
