HM Revenue and Customs (HMRC)

The complainant requested information relating to a settlement agreement between HM Revenue and Customs (HMRC) and Amazon. HMRC. HMRC refused to confirm or deny whether it held the requested information and cited section 44(2) (prohibitions on disclosure) of the FOIA. The Commissioner’s decision is that HMRC has correctly relied upon section 44(2) of FOIA to neither confirm nor deny holding the information. The Commissioner does not require any steps to be taken.