26 October 2015, Central government
The complainant has requested information relating to correspondence between a named individual and HMRC. He has also asked for a copy of a particular internal review conducted by HMRC in 2012. HMRC has neither confirmed nor denied whether the requested information is held citing section 44(2) FOIA. The Commissioner’s decision is that HMRC is entitled to rely on the exemption at section 44(2). The Commissioner does not require the public authority to take any further steps.
FOI 44: Not upheld