The complainant made a request to HM Treasury (HMT) for the contents of Lord Amyas Morse’s email box during the Independent Loan Charge Review. HMT initially argued that the information was exempt under section 35 (formulation/development of government policy) and said it needed further time to consider the balance of public interest in relying upon that exemption. However, when it finally issued a refusal notice, it refused the request under section 14(1) FOIA (vexatious requests). The Commissioner’s decision is that the request was vexatious, based on the burden that complying with the request would impose, and therefore HMT was entitled to rely upon section 14(1) FOIA to refuse it. However, HMT breached section 17.  The Commissioner does not require any steps to be taken.