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You are here: BAILII >> Databases >> Information Commissioner's Office >> HM Revenue and Customs (Central government ) [2014] UKICO FS50538236 (18 August 2014)
URL: http://www.bailii.org/uk/cases/UKICO/2014/FS50538236.html
Cite as: [2014] UKICO FS50538236
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HM Revenue and Customs
18 August 2014, Central government
The complainant has requested information relating to a named individual in respect of whom a Seizure Notice dated 6 August 1982 had been issued. HM Revenue and Customs (HMRC) stated, in accordance with FOIA section 44(2), that it could neither confirm nor deny if any information was held within the scope of the request. The Commissioner’s decision is that HMRC was entitled to refuse to confirm or deny whether it holds the requested information on the basis of the exemption at section 44(2). The Commissioner does not require the public authority to take any steps.
FOI 44: Not upheld