ICO The complainant has requested information regarding a trust and the people responsible for running it. HM Revenue and Customs (HMRC) refused to either confirm or deny if the information was held on the basis of section 44(2) of the FOIA, by virtue of section 18(1) of the Commissioners for Revenue and Customs Act 2005. The Commissioner’s decision is that HMRC has correctly applied section 44(2) to neither confirm nor deny if the requested information is held. He requires no steps to be taken.
Section of Act/EIR and Finding: FOI 44 – Complaint Not upheld
 UKICO FS50525914
England and Wales
Updated: 06 December 2021; Ref: scu.527696