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FOI/202600505104 · FOI · partially withheld

Correspondence that mentions Sir Tom Hunter: FOI release

Published
2026-04-20
Received
2026-02-05
Responded
2026-03-04
Directorate
Tax Directorate
Topic
Money and tax, Public sector
Exemptions
30, 38(1), 34(1)

Information requested

All correspondence held by the Scottish Government that mentions Sir Tom Hunter, or is from/to him, including correspondence (including internal), minutes/notes from meetings, or briefings - since 1 January 2026.

Response

I enclose a copy of most of the information you requested

While our aim is to provide information whenever possible, in this instance we are unable to provide some of the information you have requested because an exemption(s) under section(s) s.30(b)(i) (free and frank provision of advice), and s.38(1)(b) (personal information) of FOISA applies to that information. The reasons why that exemption(s) applies are explained in the Annex to this letter.

Exemptions applied

Free and Frank Exchange of Views (s.30(b)(ii))

An exemption(s) under section s.30(b)(ii) of FOISA applies to some of/all of the information you have requested.

This exemption applies to some the information you have requested. This is because this information relates to the discussion of views and options carried out by officials.

These exemptions are subject to the ‘public interest test’. Therefore, taking account of all the circumstances of this case, we have considered if the public interest in disclosing the information outweighs the public interest in applying the exemptions and have found that, on balance, the public interest lies in favour of upholding the exemptions. We recognise that there is a public interest in disclosing information as part of open, transparent and accountable government, and to inform public debate. However, we believe that there is a greater public interest in allowing Ministers and officials a private space within which to discuss and explore options around the proposed Inheritance Tax changes. This private thinking space is essential to enable all options to be properly considered, and Scottish stakeholders to be appropriately represented. Premature disclosure is likely to undermine the full and frank discussion of issues, which in turn will undermine the quality of the policy making process, which would not be in the public interest.

Personal Data of a Third Party (s.38(1)(b)):

An exemption(s) under section s.38(1)(b) of FOISA applies to some of the information you have requested.

This exemption applies to some of the information you have requested. This is because it is personal data of a third party, i.e. names and contact details, and disclosing it would contravene the data protection principles in Article 5(1) of the General Data Protection Regulation and in section 34(1) of the Data Protection Act 2018. This exemption is not subject to the 'public interest test', so we are not required to consider if the public interest in disclosing the information outweighs the public interest in applying the exemption.

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at https://www.gov.scot/foi-responses.

Detected exemption language

Response I enclose a copy of most of the information you requested While our aim is to provide information whenever possible, in this instance we are unable to provide some of the information you have requested because an exemption(s) under section(s) s.30(b)(i) (free and frank provision of advice), and s.38(1)(b) (personal information) of FOISA applies to that information. The reasons why that exemption(s) applies are explained in the Annex to this letter. Exemptions applied Free and Frank Exchange of Views (s.30(b)(ii)) An exemption(s) under section s.30(b)(ii) of FOISA applies to some of/all of the information you have requested. This exemption applies to some the information you have requested. These exemptions are subject to the ‘public interest test’.

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