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HMRC Owes Duty of Care in Negligence

Nicholas Bowen, Doughty Street Chambers, explains and examines the implications of the Court of Appeal's judgment in Neil Martin Ltd v HMRC. He argued the case for the company before the Court of Appeal

 
Nicholas Bowen Doughty Street Chambers explains and examines the implications of the Court of Appeal's judgment in Neil Martin Ltd v HMRC. He argued the case for the company before the Court of Appeal
 
The Court of Appeal in Neil Martin Ltd v HMRC (CA; [2007] EWCA Civ 1041) has decided that HMRC is not legally accountable for economic loss caused by mere administrative error. This issue is of real importance and an appeal may yet be pursued to the House of Lords. However the taxpayer's appeal was allowed because HMRC was subject to a duty...

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