Summary: The complainant has requested information relating to a particular investigation and coverage of the business of [named company]. HMRC refused to confirm or deny whether or not the requested information was held under section 44(2) of the Freedom of Information Act 2000 (FOIA). The Commissioner-™s decision is that HMRC was correct to neither confirm or deny whether the requested information was held under section 44(2) FOIA. The Commissioner requires no steps to be taken.
Section of Act/EIR & Finding: FOI 44 - Complaint Not upheld