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Decision Summary

  • Case Ref: FS50074331
  • Date: 3 September 2007
  • Public Authority: HM Revenue and Customs
  • Summary: The complainant requested correspondence with three tobacco firms which led to the signing of a Memorandum of Understanding with HMRC. HMRC refused to disclose this information under section 44 of the Act. The Commissioner investigated the application of section 44 and found that the exemption had been applied correctly. The Commissioner also found that HMCE did not respond to the complainant’s request in compliance with sections 17 (1) and 17 (3) of the Act. The Commissioner requires no steps to be taken.
  • View PDF of Decision Notice: [1]