British
and Irish Legal Information Institute
Freely Available British and Irish Public Legal Information
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
Information Commissioner's Office
You are here: BAILII >> Databases >> Information Commissioner's Office >> Her Majestys Revenue and Customs (Decision Notice) [2009] UKICO FS50238448 (21 October 2009)
URL: http://www.bailii.org/uk/cases/UKICO/2009/FS50238448.html
Cite as: [2009] UKICO FS50238448
[New search] [Printable PDF version] [Help]
Her Majestys Revenue and Customs (Decision Notice) [2009] UKICO FS50238448 (21 October 2009)
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. This decision notice is currently under appeal to the Information Tribunal.
Section of Act/EIR & Finding: FOI 17 - Complaint Upheld, FOI 44 - Complaint Not upheld