HM Revenue and Customs
- Date 31 October 2022
- Sector Central government
- Decision(s) FOI 44: Not upheld
The complainant requested from His Majesty’s Revenue & Customs (HMRC) information relating to the outcome of the VAT case against Framgord Ltd. (a Shetland salmon sales company). HMRC refused to confirm or deny whether it held the requested information and cited section 44(2) (prohibitions on disclosure) of FOIA.
The Commissioner’s decision is that HMRC was entitled to rely on section 44(2) of FOIA. Therefore, the Commissioner does not require HMRC to take any steps as a result of this decision.