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Decision Summary

  • Case Ref: FS50079644
  • Date: 2 August 2007
  • Public Authority: Her Majesty's Revenue and Customs
  • Summary: The complainant asked seven questions of HMRC in relation to the approval of a pension scheme. HMRC confirmed it held information relevant to the questions but withheld the information under section 44 of the Act. The Commissioner investigated and found that section 44 was engaged in respect of the information held and HMRC dealt with the request in accordance with the Act. The Commissioner requires no steps to be taken. An appeal was made to the Information Tribunal, but the appeal was dismissed.
  • View PDF of Decision Notice: [1]