Gordon v Information Commissioner and Her Majesty’s Revenue and Customs: [2020] UKUT 92 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 16 March 2020.

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 9 June 2020

• Categories: Information rights
• Sub-categories: Information rights - Freedom of information - absolute exemptions
• Judges: Jacobs, E
• Decision date: 16 March 2020

Read the full decision in GIA/1668/2019.

Judicial Summary

Section 44(1)(a) FOIA - section 23 of the Commissioners for Revenue and Customs Act 2005 - definition in section 19(2) - ‘in respect of the person’ qualifies ‘exercise of a function’, not ‘information’.

Published 9 June 2020