Other cases that caught our eye: 5 September 2025

FoI request: In Thomas Elsbury v The Information Commissioner [2025] UKFTT 915 (GRC) (2 August) the FTT (General Regulatory Chamber) allowed an appeal against an Information Commissioner Decision Notice upholding HMRC’s decision to neither confirm nor deny the existence of information regarding its use of large language models and generative AI in R&D tax relief compliance. The appellant requested the information under the Freedom of Information Act 2000 (FOIA 2000). HMRC initially responded confirming that it held the information but withholding it under FOIA 2000 s 31(1)(d) (prejudice to the assessment or collection of tax or duty). The appellant complained to the Information Commissioner and HMRC changed its position stating that it could neither confirm nor deny the existence of the information relying on s 31(3). The Commissioner upheld HMRC’s changed view. The FTT overturned this decision finding that it contained errors of law: first ...