Rosemary Smith v The Information Commissioner & Anor

Facts

The appellant, Rosemary Smith, asked HM Treasury on 9 February 2021 for all emails and letters referring to the Loan Charge sent to or from Beth Russell, Director General Tax and Welfare, between August 2019 and the date of the request. The Treasury refused under section 14(1) of the Freedom of Information Act 2000 as vexatious by reason of burden, and continued to do so as the appellant narrowed the request to the period 1 January to 31 March 2020. After further exchanges the Treasury said it held 515 items received by Ms Russell but none authored by her, and in February 2022 released some material with redactions under sections 40(2) and 35(1)(a) of the Freedom of Information Act 2000. The appellant complained to the Commissioner in March 2022. During his investigation the Treasury made further disclosures, including 73 pages in March 2023 redacted under sections 35(1)(a), 36(2)(b)(ii) and 40(2). The Commissioner's decision notice of 29 March 2023 upheld reliance on sections 35(1)(a) and 36(2)(b)(ii) while finding a breach of section 10(1). The appellant appealed. The Treasury was joined as second respondent; further searches produced fifteen more email chains and two attachments, disclosed on 29 August 2023, and the hearing listed for 16 November 2023 was adjourned.