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You are here: BAILII >> Databases >> Information Commissioner's Office >> HM Revenue and Customs (Central government ) [2014] UKICO FS50548879 (7 October 2014)
URL: http://www.bailii.org/uk/cases/UKICO/2014/FS50548879.html
Cite as: [2014] UKICO FS50548879
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HM Revenue and Customs
7 October 2014, Central government
The complainant has requested export information from HMRC relating to a named charity for years 2011 and 2012. 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