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Decision Summary

  • Case Ref: FS50274598
  • Date: 26 January 2010
  • Public Authority: HM Revenue and Customs
  • Summary: The complainant submitted a request to the HM Revenue and Customs (“HMRC”) for information about cases where HMRC had agreed to receive less tax than had been assessed for the previous tax year. A response to the request was not provided within twenty working days. The Commissioner’s decision is that in failing to confirm or deny that it held information covered by the request and to provide it to the complainant within the statutory time frame for compliance HMRC breached sections 1(1)(a) and (b) of the Act. HMRC also breached section 10(1) of the Act in failing to comply with section 1(1) within twenty working days.
  • View PDF of Decision Notice: [1]