ICO The complainants requested information from HMRC about the tax affairs of a named individual. HMRC refused to confirm or deny if the requested information was held by virtue of section 44 of the Act ‘prohibitions on disclosure’. The Commissioner has investigated and found that the requested information, if held would be exempt by virtue of section 44(1)(a) of the Act. Further HMRC were correct to rely on section 44(2) to neither confirm nor deny if the requested information is held. Information Tribunal appeal number EA/2009/0049 has been dismissed.
Section of Act/EIR and Finding: FOI 44 – Complaint Not upheld
[2009] UKICO FS50220497
Bailii
England and Wales
Information
Updated: 13 December 2021; Ref: scu.532036