Gordon v (1) Information Commissioner and (2) HM Revenue & Customs: [2025] UKUT 159 (AAC)
Upper Tribunal Administrative Appeals Chamber decision by Judge Mitchell on 6 May 2025.
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Judicial Summary
The general prohibition on disclosure of His Majesty’s Revenue and Customs information, in section 18(1) of the Commissioners for Revenue & Customs Act 2005, is not confined to taxpayer information subject to a duty of confidence under what is known as the Marcel principle. In turn, the set of HMRC information that is absolutely exempt from disclosure by virtue of section 44(1) of the Freedom of Information Act 2000, is also not so confined. Insofar as the Supreme Court in R (Ingenious Media Holdings plc and another) v HMRC [2016] UKSC 54 expressed the view that section 18(1) was confined to information falling within the Marcel principle, its remarks were obiter and the Upper Tribunal declines to follow them.