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Decision Summary

  • Case Ref: FS50220497
  • Date: 20 May 2009
  • Public Authority: Her Majesty's Revenue and Customs
  • Summary: The complainants requested information from HMRC about the tax affairs of a named individual. HMRC refused to confirm or deny if the requested information was held by virtue of section 44 of the Act ‘prohibitions on disclosure’. The Commissioner has investigated and found that the requested information, if held would be exempt by virtue of section 44(1)(a) of the Act. Further HMRC were correct to rely on section 44(2) to neither confirm nor deny if the requested information is held. This decision notice is currently under appeal to the Information Tribunal.
  • View PDF of Decision Notice: [1]