Neil Martin Ltd v The Commissioners of Her Majesty's Revenue and Customs (Record no. 77869)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01583cab a2200217 4500 |
| 001 - CONTROL NUMBER | |
| control field | ##L135337 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 061016n2006 000 0 eng u |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u135338 |
| 041 0# - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 245 00 - TITLE STATEMENT | |
| Title | Neil Martin Ltd v The Commissioners of Her Majesty's Revenue and Customs |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2006 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | [2006] EWHC B1 (Ch), 28 September 2006. Considers whether the defendant Revenue's (R) failure to process the claimant's (N) application for a sub-contractor's tax certificate with reasonable expedition led to a cause of action for damages. N's application for a certificate under the Income and Corporate Taxes Act 1988 s561 was not issued for several months and as a result N alleged it had suffered serious economic loss. R offered N compensation for administrative inconvenience but rejected most of its claim for loss of profit. N issued proceedings claiming R was in breach of statutory duty and liable for the negligence of Revenue officer (H) who handled the application. "Held": R was not found liable for breach of statutory duty or for breach of a common law duty of care in failing to process the application with reasonable expedition. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | IKA311006 |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | CONSTRUCTION INDUSTRY SCHEME |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | NEIL MARTIN LTD V REVENUE AND CUSTOMS COMMISSIONERS |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | INCOME AND CORPORATION TAXES ACT 1988 S561 |
| 651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Geographic name | England and Wales |
| Chronological subdivision | 1543- |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Construction management |
| 9 (RLIN) | 6230 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://www.bailii.org/ew/cases/EWHC/Ch/2006/B1.html">https://www.bailii.org/ew/cases/EWHC/Ch/2006/B1.html</a> |
| Public note | View the judgment free of charge at www.bailii.org... |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Suppress in OPAC | 0 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Virtual | Virtual | Online | 16/10/2006 | ONLINE PUBLICATION | 135338-2001 | 06/08/2019 | 1 | 06/08/2019 | Law report |