Neil Martin Ltd v The Commissioners of Her Majesty's Revenue and Customs
Language: English Publication details: 2006Subject(s): Online resources: Summary: [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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | Virtual Online | ONLINE PUBLICATION (Browse shelf(Opens below)) | 1 | Available | 135338-2001 |
[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.