HM Revenue and Customs
- Date 13 July 2009
- Sector Central government
- Decision(s) FOI 10: Upheld, FOI 17: Upheld, FOI 44: Not upheld
The complainant requested information from Her Majesty’s Revenue and Customs (HMRC) about investigations concerning a particular company. HMRC refused to confirm or deny if the requested information was held by virtue of section 44 of the Act ‘prohibitions on disclosure’. The Commissioner has investigated and found that the requested information, if held, would be exempt by virtue of section 44(1)(a) of the Act. Furthermore, HMRC was correct to rely on section 44(2) to neither confirm nor deny if the requested information is held. Information Tribunal appeal EA/2009/0065 withdrawn.