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You are here: BAILII >> Databases >> Information Commissioner's Office >> Her Majestys Revenue and Customs (Decision Notice) [2009] UKICO FS50220497 (20 May 2009)
URL: http://www.bailii.org/uk/cases/UKICO/2009/FS50220497.html
Cite as: [2009] UKICO FS50220497
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Her Majestys Revenue and Customs (Decision Notice) [2009] UKICO FS50220497 (20 May 2009)
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. Information Tribunal appeal number EA/2009/0049 has been dismissed.
Section of Act/EIR & Finding: FOI 44 - Complaint Not upheld