HM Revenue and Customs
- Date 12 June 2019
- Sector Central government
- Decision(s) FOI 44: Not upheld
The complainant has requested information on investigations relating to the use of a specific scheme. The Commissioner’s decision is that HMRC has appropriately relied on section 44(2) – Prohibitions on disclosure, to neither confirm or deny holding the requested information. The Commissioner does not requires HMRC to take any steps to ensure compliance with the legislation.