Market leading insight for tax experts
View online issue

Other cases that caught our eye: 10 May 2024

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:

  • as noted in DBERR v O'Brien v IC [2009] EWHC 164 QB there is a built-in public interest in withholding information to which LPP applies which carries significant weight since LPP enables parties to seek advice on a...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top