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You are here: BAILII >> Databases >> Information Commissioner's Office >> HM Revenue and Customs (Central government ) [2008] UKICO FS50202967 (22 October 2008) URL: http://www.bailii.org/uk/cases/UKICO/2008/FS50202967.html Cite as: [2008] UKICO FS50202967 |
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22 October 2008, Central government
The complainant requested a number of pieces of information from HMRC about a particular trust and a particular company. HMRC refused to confirm or deny whether it held any information falling within the scope of the request on the basis of section 44(2) of the Act and its interaction with section 44(1)(a) of the Act and sections 18(1) and 23(1) of the Commissioners for Revenue and Customs Act 2005. The Commissioner has concluded that HMRC was correct to refuse to confirm or deny whether it holds any information falling within the scope of the request. However, the Commissioner has concluded that by failing to issue a refusal notice within 20 working days HMRC breached section 17(1) of the Act.
FOI 44: Not upheld FOI 17: Upheld