HM Revenue and Customs
- Date 18 December 2014
- Sector Central government
- Decision(s) FOI 44: Not upheld
The complainant has requested information about HMRC’s conversations with their named client, its decisions regarding meeting their client and details of press/media briefings relating to their client’s appeal. HMRC refused to confirm or deny whether or not the requested information was held citing the FOIA section 44(2). The Commissioner’s decision is that HMRC was correct to apply section 44(2) to neither confirm nor deny whether the requested information was held. The Commissioner requires no further steps to be taken.