This is an HTML version of an attachment to the Freedom of Information request 'Meetings about double tax scheme held in February 2007'.
 
 
 
           

 
 
 
 
           
 
 
 
Mr S Kloot 
 
 
Simon Kloot [request-22373-
Tel 
           
 
[email address]]  
 
Fax 
           
 
 
 
Email            
 
 
 
 
 
 
 
Date 
 18 December 2009 
www.hmrc.gov.uk 
 
Our Ref 
FOI 2376/09 
 
Your Ref 
           
 
________ 
 
 
 
 
 
 
Freedom of Information Act 2000 
 
Dear Mr Kloot 
 
Request for an internal review under the Freedom of Information Act 2000 
 
Thank you for your email dated 20 November 2009 asking for an internal review of the 
response to your recent request under the Act. 
 
Your request 
 
On 2 November 2009 you wrote by email to HMRC asking:  
 
Please can HMRC supply copies of the minutes of any meetings held 
during the month of February 2007, which discussed the scheme 
referred to in Budget Note 66 published on 12th March 2008. 
 
 
HMRC’s response
 
 
Our reply dated 20 November 2009 turned down your request explaining that in our view 
Section 12(4) of the Act applied. This section provides that a public authority may aggregate 
requests for the purposes of the cost of compliance where certain criteria apply. You asked 
for a review of the request on 20 November 2009. 
 
    
 
 
Information is available in large print, audio tape and Braille formats. 
Type Talk service prefix number – 18001 
 
 
 
 
 

 
 
 
 
 
Internal review 
 
I have been asked to review your FOI request and its handling. The purpose of the internal 
review is to provide a fair and thorough review of decisions made pursuant to the FOIA. I 
can see that the response letter was issued within the statutory deadline.  The letter also 
explained your rights to a review and to complain to the Information Commissioner if not 
content with the outcome in accordance with Section 17(7) of the Act. 
 
Section 1 FOIA provides that when an applicant describes the information they want a public 
authority is obliged, subject to other provisions of the act, to say whether or not it holds that 
information and, if it does, provide it.  
 
However section 12(4) of the same Act states that a public authority is able to aggregate 
requests for the purposes of the cost of compliance where two or more requests are made 
by:- 
 
• One 
person, 
or 
•  Different persons who appear to the public authority to be acting in concert or in 
pursuance of a campaign and  
•  Relate to the same or similar information and  
•  Have been received by the public authority within a space of 60 consecutive working 
days. 
 
Taken in isolation your request would appear to fulfil the criterion of an ordinary request 
under the Act. However, it is my view, given the similarity of your request to those already 
listed in the appendix to our letter dated 20 November 2009, that HMRC acted correctly in 
aggregating your request with those requests and invoked section 12(4). 
 
Conclusion 
 
Having reviewed the papers in this case I find that HMRC dealt with your request in the 
correct manner under sections 1(2) and 12 of the Act.  
 
If you are not content with the outcome of this review, you may apply directly to the 
Information Commissioner for a decision.  Generally, the Information Commissioner cannot 
make a decision unless you have exhausted the review procedure provided by HMRC.  He 
can be contacted at The Information Commissioner’s Office, Wycliffe House, Water Lane, 
Wilmslow, Cheshire SK9 5AF. 
 
Yours sincerely 
 
  
Margaret Earing