HM Revenue and Customs
- Date 9 December 2014
- Sector Central government
- Decision(s) FOI 44: Not upheld
The complainant has requested information from Her Majesty’s Revenue and Customs (HMRC) about the freezing of funds and the size of assets relating to a particular Managed Trust. HMRC neither confirmed nor denied that it held the information citing FOIA section 44(2). The Commissioner’s decision is that HMRC has correctly applied section 44(2) and he does not require the public authority to take any further steps.