The complainant has requested information on investigations relating to the use of a specific scheme. The Commissioner’s decision is that HMRC has appropriately relied on section 44(2) – Prohibitions on disclosure, to neither confirm or deny holding the requested information. The Commissioner does not requires HMRC to take any steps to ensure compliance with the legislation.
FOI 44: Complaint not upheld
Citations:
[2019] UKICO fs50793047
Links:
Jurisdiction:
England and Wales
Information
Updated: 22 August 2022; Ref: scu.639161