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 breaches of export control laws by two named companies which exhibited at a defence and security equipment exhibition, together with information relating to their customers. 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 information requested. The Commissioner does not require the public authority to take any further action in this matter. Information Tribunal appeal EA/2014/0141 dismissed.