000			01583cab a2200217 4500
001			##L135337
008			061016n2006 000 0 eng u
035			_a(Sirsi) u135338
041	0		_aeng
245	0	0	_aNeil Martin Ltd v The Commissioners of Her Majesty's Revenue and Customs
260			_c2006
520			_a[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			_aIKA311006
650	2	4	_aCONSTRUCTION INDUSTRY SCHEME
650	2	4	_aNEIL MARTIN LTD V REVENUE AND CUSTOMS COMMISSIONERS
650	2	4	_aINCOME AND CORPORATION TAXES ACT 1988 S561
651		4	_aEngland and Wales _y1543-
690			_aConstruction management _96230
856	4	0	_uhttps://www.bailii.org/ew/cases/EWHC/Ch/2006/B1.html _zView the judgment free of charge at www.bailii.org...
942			_n0
999			_c77869 _d77869