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You are here: BAILII >> Databases >> Information Commissioner's Office >> Her Majestys Revenue and Customs (Decision Notice) [2013] UKICO FS50492420 (01 October 2013)
URL: http://www.bailii.org/uk/cases/UKICO/2013/FS50492420.html
Cite as: [2013] UKICO FS50492420
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Her Majestys Revenue and Customs (Decision Notice) [2013] UKICO FS50492420 (01 October 2013)
Summary: The complainant has requested all documents prepared for the Tribunal Appeal of [redacted]. HMRC stated it could neither confirm nor deny if the information was held as to do so would reveal information about the business and section 44(2) of the FOIA therefore prohibited this. The Commissioner-™s decision is that HMRC has correctly applied section 44(2) of the FOIA by virtue of section 18(1) of the Commissioners for Revenue and Customs Act 2005 to neither confirm nor deny if the information is held.
Section of Act/EIR & Finding: FOI 44 - Complaint Not upheld