HM Revenue and Customs (HMRC)

The complainant has requested information about the application to suspend dissolution and the application to reinstate a limited company. HM Revenue and Customs (“HMRC”) refused to confirm or deny whether the requested information was held, with reliance on section 44(2)(prohibition on disclosure) of FOIA. The Commissioner’s decision is that HMRC is entitled to rely on section 44(2) to refuse to confirm or deny whether the requested information is held. The Commissioner does not require any steps.