The complainant has requested from HM Revenue and Customs (‘HMRC’) information relating to a particular company. HMRC stated that the information, if held, would be exempt under section 44(1)(a) of the FOIA and explaining that the duty to confirm or deny whether the information is held does not arise under section 44(2) of the FOIA. The Commissioner’s decision is that HMRC was correct to refuse to confirm or deny that it holds the requested information under section 44(2). The Commissioner therefore does not require the public authority to take any steps.
FOI 44: Not upheld
[2017] UKICO FS50681295
Bailii
England and Wales
Information
Updated: 01 November 2021; Ref: scu.602411