The complainant has requested information from HM Revenue and Customs (HMRC) about its calculation of losses sustained by a partnership. HMRC stated that the information, if held, would be exempt under section 44(1)(a) of the FOIA and explained that the duty to confirm or deny whether the information is held does not arise under section 44(2). 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)(a) of the FOIA.
FOI 44: Not upheld
Citations:
[2015] UKICO FS50579569
Links:
Jurisdiction:
England and Wales
Information
Updated: 12 September 2022; Ref: scu.555809