Information Commissioner's Office

HM Revenue and Customs

7 October 2015, Central government

The complainant has requested information about a meeting between [named company] and Her Majesty’s Revenue and Customs (HMRC) to discuss the provision of insurance to tax advisers and in particular one named company. HMRC neither confirmed nor denied that it held information falling within the scope of the request citing FOIA section 44(2). The Commissioner’s decision is that HMRC is entitled to rely on section 44(2) to neither confirm nor deny whether it holds the requested information. He does not require any further steps to be taken.

FOI 44: Not upheld