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HM Revenue and Customs (Central government) [2019] UKICO fs50865019 (1 November 2019)
URL: http://www.bailii.org/uk/cases/UKICO/2019/fs50865019.html
Cite as:
[2019] UKICO fs50865019
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HM Revenue and Customs
The complainant has requested information about penalties levied in relation to transactions involving a specific company. HM Revenue and Customs (HMRC) refused to confirm or deny holding information within the scope of the request as it argued that to do so would breach another piece of legislation. The Commissioner’s decision is that HMRC is entitled to rely upon section 44(2) of the FOIA to neither confirm nor deny holding information within the scope of the request. The Commissioner does not require any further steps.
FOI 44:
Complaint not upheld
Decision notice:
fs50865019