HM Revenue and Customs
- Date 22 May 2014
- Sector Central government
- Decision(s) FOI 44: Not upheld
The complainant has requested information relating to any investigations conducted by HM Revenue and Customs (HMRC) into two named companies relating to their attendance at a defence and security equipment exhibition. HMRC has applied section 44(2) to refuse to confirm or deny whether it holds the requested information. This is on the basis that to do so would breach a statutory prohibition on disclosure contained in the Commissioners for Revenue & Customs Act 2005 (CRCA). The Commissioner’s decision is that HMRC was entitled to rely on section 44(2) in respect of the information requested. The Commissioner does not require the public authority to take any further action in this matter. Information Tribunal appeal EA/2014/0140 withdrawn.