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

HMT initially relied on section 40(2) (personal information) and section 35(1)(d) (ministerial communications). It upheld its position on internal review.

In the course of the Commissioner’s investigation HMT relied in addition on section 27 (international relations) and asserted that some information in relation to which it had originally applied section 40(2) was outside the scope of the request.