FS50238448

Decision Summary

• Case Ref: FS50238448
• Date: 21 October 2009
• Public Authority: Her Majesty's Revenue and Customs
• Summary: The complainant’s request was handled by the Freedom of Information department and a response was sent withholding the information citing section 44 of the Freedom of Information 2000 Act (“the Act”). The public authority later clarified that it was relying specifically on section 44(2) to neither confirm nor deny if the requested information was held. The public authority argued that section 23 of the Commissioners for Revenue and Customs Act 2005 gave it an absolute exemption from the duty to confirm or deny. The Commissioner finds that the statutory bar was correctly applied and agrees with the public authority’s reliance on section 44(2). The Commissioner recorded some procedural breaches of the Act.
• View PDF of Decision Notice: [1]

• Section of Act / Finding: FOI 17 - Complaint Upheld - Find other matching decisions

• Section of Act / Finding: FOI 44 - Complaint Not upheld - Find other matching decisions