EA-2023-0405 - [2024] UKFTT 00700 (GRC)

It is noted that the Commissioner expressly referred to “[…] the importance of confidentiality of communications between the UK and the US and of avoiding the harm disclosure could cause to relations between the two countries. It also referred to the potential chilling effect on everyday exchanges of correspondence in similar circumstances”. It is submitted that these are sufficiently particularised and specific interests which are the subject matter of the exemption in s.27(1). It is submitted that the decision reflected consideration of the requested information and carefully sought to balance the interests at play.