A builder who suffered delays in getting his sub-contractor’s tax certificate
has lost his High Court battle against HM Revenue & Customs.
The builder, Neil Martin, made his claim against HMRC after his local tax
office delayed processing his certificate.
Neil alleged he lost new business and cashflow because of administrative
blunders by an employee at his local tax office, resulting in his application
being dealt with after several months.
But the judge told him his was the first case to come before court for breach
of a private law obligation.
Sitting as a deputy High Court judge, Andrew Simmonds QC said it would not be
‘fair, just and reasonable’ to impose a common law ‘duty of care’ on the tax
He did however give Martin leave to appeal.
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