Revenue Can't Be Sued For Negligence?
No Claim Following Government's NegligenceNeil Martin Ltd v Revenue and Customs Commissioners
[2006] EWHC 2425 (Ch)
Chancery Division
29 September 2006
Daily Law Notes Summary
A sub-contractor who had suffered economic loss as a
result of delay by the revenue in processing his
application for a tax exemption certificate under s
561(2) of the Income and Corporation Tax Act 1988,
which enabled the sub-contractor to be paid gross for
sub-contracting work rather than subject to the
deduction of tax, had no claim for damages on the basis
of breach of statutory duty or a breach of a common law
duty by the revenue.