HM Revenue and Customs

The complainant requested cost information relating to a specific employment tribunal case. HMRC refused to confirm or deny whether the information was held under section 44(2) (statutory prohibition) of the FOIA. The Commissioner’s decision is that HMRC was correct to rely on section 44(2) of the FOIA to neither confirm nor deny whether the information was held. The Commissioner does not require HMRC to carry out any steps.