Information

Reports undertaken by Deloitte around GFG Alliance/Liberty Steel/deals with Sanjeev Gupta: FOI release

Information request and response under the Freedom of Information (Scotland) Act 2002.


Information requested

Any internal correspondence between Deloitte (or Teneo staff working under the Deloitte name) and the Scottish Government on the topic of reports undertaken by Deloitte around GFG Alliance/Liberty Steel/deals with Sanjeev Gupta. This should include any correspondence requesting changes/alterations/clarifications to reports prior to their submission by Deloitte, and/or following their receipt by the Scottish Government. The disclosure should also include any attachments to emails, including ministerial briefings. The timeframe for this should be from January 1, 2022, to date.

Response

In response to your request, 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 exemptions under sections 30(b)(i), 33(1)(b), 36(1) and 38(1)(b), of FOISA applies to this information. The reasons why these exemptions apply are explained in the Annex to this letter.

Some of 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. Further details of the public interest tests applied to each of these exemptions can be found in the annex of this letter.

About FOI

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

FOI 202200322226 - Information released

FOI 202200322226 - Information released - Annex

Contact

Please quote the FOI reference
Central Enquiry Unit
Email: ceu@gov.scot
Phone: 0300 244 4000

The Scottish Government
St Andrews House
Regent Road
Edinburgh
EH1 3DG

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