Summary: The complainant requested information from Her Majesty-™s Revenue and Customs (HMRC) about investigations concerning a particular company. 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. Furthermore, HMRC was correct to rely on section 44(2) to neither confirm nor deny if the requested information is held. Information Tribunal appeal EA/2009/0065 withdrawn.
Section of Act/EIR & Finding: FOI 10 - Complaint Upheld, FOI 17 - Complaint Upheld, FOI 44 - Complaint Not upheld