30 July 2015, Central government
The complainant has requested the number of penalties charged by HMRC for Petroleum Revenue Tax under the Finance Acts 2007-2009. HMRC advised the complainant that the number of penalties charged since 2007 was ‘fewer than 5’ but refused to provide the exact number, withholding this information under Section 44(1)(a) of FOIA. The Commissioner’s decision is that HMRC has correctly applied the exemption and he does not require HMRC to take any further steps.
FOI 44: Not upheld