Summary: The complainant has requested information from HM Revenue and Customs (HMRC) about a named company concerning dividends, remuneration and benefits received by its directors. HMRC stated that the information, if held, would be exempt under section 44(1)(a) of the FOIA and explained that the duty to confirm or deny whether the information is held does not arise under section 44(2). The Commissioner-™s decision is that HMRC was correct to refuse to confirm or deny that it holds the requested information under section 44(2) of the FOIA. Information Tribunal appeal EA/2012/0068 struck out.
Section of Act/EIR & Finding: FOI 44 - Complaint Not upheld