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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.

[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.