Summary: The complainant has requested information, notably a case decision log, from HM Revenue and Customs (HMRC). HMRC stated that it would exceed the cost limit to confirm whether or not it holds the requested information (section 12(2)). The Commissioner-™s decision is that HMRC correctly applied section 12(2) to the request. He requires no steps to be taken.
Section of Act/EIR & Finding: FOI 12 - Complaint Not upheld