HM Revenue and Customs (Central government) [2020] UKICO fs50895430 (6 March 2020)


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Information Commissioner's Office
You are here: BAILII >> Databases >> Information Commissioner's Office >> HM Revenue and Customs (Central government) [2020] UKICO fs50895430 (6 March 2020)
URL: http://www.bailii.org/uk/cases/UKICO/2020/fs50895430.html
Cite as: [2020] UKICO fs50895430

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HM Revenue and Customs

The complainant has requested information about how HM Revenue & Customs dealt with individuals involved with a particular tax avoidance scheme. HMRC refused to confirm or deny holding information as it claimed that to do so would breach the Commissioners for Revenue and Customs Act 2005 (CRCA) and therefore it was entitled to rely on section 44(2) of the FOIA. The Commissioner’s decision is that HMRC is entitled to rely on section 44(2) of the FOIA to neither confirm nor deny holding information. The Commissioner does not require any further steps. Information Tribunal appeal EA/2020/0109 under appeal.

FOI 44: Complaint not upheld

Decision notice: fs50895430

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URL: http://www.bailii.org/uk/cases/UKICO/2020/fs50895430.html