The complainant has submitted two requests for information to HM Revenue and Customs in relation to referrals of tax evasion submitted by two specified legal entities. HMRC refused to confirm or deny it held information within the scope of the requests, relying on the exemption provided under section 31(3) (law enforcement) of FOIA. The Commissioner’s decision is that HMRC was entitled to rely on section 31(3) FOIA as the basis for not complying with the duty to confirm or deny whether it held the requested information on both occasions. The Commissioner requires no steps to be taken as a result of this decision.
FOI 31(3): Complaint not upheld
Citations:
[2021] UKICO IC-40623
Links:
Jurisdiction:
England and Wales
Information
Updated: 17 October 2022; Ref: scu.665909
