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You are here: BAILII >> Databases >> Information Commissioner's Office >> HM Revenue and Customs (Central government) [2021] UKICO IC-40623 (24 June 2021)
URL: http://www.bailii.org/uk/cases/UKICO/2021/ic-40623.html
Cite as: [2021] UKICO IC-40623
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HM Revenue and Customs
The complainant has submitted two requests for information to HM Revenue & Customs in relation to referrals of tax evasion submitted by two specified legal entities. HMRC refused to confirm or deny it held information within the scope of the requests, relying on the exemption provided under section 31(3) (law enforcement)of FOIA. The Commissioner’s decision is that HMRC was entitled to rely on section 31(3) FOIA as the basis for not complying with the duty to confirm or deny whether it held the requested information on both occasions. The Commissioner requires no steps to be taken as a result of this decision.FOI 31(3): Complaint not upheld
Decision notice: IC-40623