Postby etf » Tue Apr 06, 2021 8:54 am
Time to show us your hand HMRC:
With regards to the first part of your request, we can confirm we hold the information you
seek, but it is being withheld under section 22(1) of the FOIA as it will be published as part of
our Capital Gains Tax (CGT) National Statistics in 2021 after the conclusion of the current
tax year.
Section 22(1) applies if three conditions are met:
a) there was an intention to publish at the time the request was received; and
b) it is reasonable to withhold the information until the planned publication date and
c) it is not in the public interest to disclose the information earlier.
In considering (b) and (c) above we have taken account of the following factors.
We accept it is reasonable and in the public interest that information regarding disposals of
CGT liable residential property under the new rules effective from 6 April 2020 is made
publicly available. But the public interest will be met by our planned national statistics
release.
There is a clear public interest in government departments being as open and transparent as
possible, so as to increase accountability and inform public debate.
2
OFFICIAL
But it is also reasonable to allow authorities, within reason, to determine their own
publication timetable to accommodate the necessary preparation and administration
involved in publication. It is in the public interest that authorities can plan publication activity
so as to ensure the best use of public resources.
Premature disclosure could undermine any relevant pre-publication procedures, such as
consultation with or pre-disclosure to particular bodies.
Taking these factors in to account, we consider that, on balance, the public interest in
withholding the information within scope of your request until after the conclusion of the
current tax year in 2021, outweighs the public interest in disclosure at this time.