EA/2023/0538 - [2024] UKFTT 001054 (GRC)

the primary issue which we needed to determine in the appeal was whether the Commissioner was correct to conclude, in the Decision Notice, that the Relevant Sections were engaged;

if we concluded that any of the Relevant Sections were engaged, then we would need to go on to consider the Public Interest Test and whether the Commissioner was correct to conclude, in the Decision Notice, that the public interest favoured maintaining the applicable exemption.