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You are here: BAILII >> Databases >> Information Commissioner's Office >> HM Revenue and Customs (Central government ) [2015] UKICO FS50579569 (17 September 2015)
URL: http://www.bailii.org/uk/cases/UKICO/2015/FS50579569.html
Cite as: [2015] UKICO FS50579569
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HM Revenue and Customs
17 September 2015, Central government
The complainant has requested information from HM Revenue and Customs (HMRC) about its calculation of losses sustained by a partnership. HMRC stated that the information, if held, would be exempt under section 44(1)(a) of the FOIA and explained that the duty to confirm or deny whether the information is held does not arise under section 44(2). The Commissioner’s decision is that HMRC was correct to refuse to confirm or deny that it holds the requested information under section 44(2)(a) of the FOIA.
FOI 44: Not upheld