HM Revenue and Customs

The complainant has requested information about penalties levied in relation to transactions involving a specific company. HM Revenue and Customs (HMRC) refused to confirm or deny holding information within the scope of the request as it argued that to do so would breach another piece of legislation. The Commissioner’s decision is that HMRC is entitled to rely upon section 44(2) of the FOIA to neither confirm nor deny holding information within the scope of the request. The Commissioner does not require any further steps.