HM Revenue and Customs
- Date 6 March 2020
- Sector Central government
- Decision(s) FOI 44: Not upheld
The complainant has requested information about how HM Revenue & Customs dealt with individuals involved with a particular tax avoidance scheme. HMRC refused to confirm or deny holding information as it claimed that to do so would breach the Commissioners for Revenue and Customs Act 2005 (CRCA) and therefore it was entitled to rely on section 44(2) of the FOIA. The Commissioner’s decision is that HMRC is entitled to rely on section 44(2) of the FOIA to neither confirm nor deny holding information. The Commissioner does not require any further steps. Information Tribunal appeal EA/2020/0109 dismissed.