FS50202967

Decision Summary

• Case Ref: FS50202967
• Date: 22 October 2008
• Public Authority: HM Revenue and Customs
• Summary: 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.
• View PDF of Decision Notice: [1]

• Section of Act / Finding: FOI 44 - Complaint Not upheld - Find other matching decisions

• Section of Act / Finding: FOI 17 - Complaint Upheld - Find other matching decisions