Summary: The complainant requested information from Her Majesty-™s Revenue and Customs (HMRC) regarding the conduct of a named HMRC officer. HMRC refused to confirm or deny that it holds the requested information under section 40(5)(b)(i) of the FOIA. The Information Commissioner-™s decision is that HMRC was correct to apply section 40(5)(b)(i) of the FOIA to this request.
Section of Act/EIR & Finding: FOI 40 - Complaint Not upheld