The claimant sought damages from the revenue for their failure properly to process his claim for a sub-contractor’s certificate which had led to losses. Held: The revenue owed no common law duty of care to the claimant and nor were damages claimable under the section, and the claim failed. The Act imposed no statutory time … Continue reading Neil Martin Ltd v Revenue and Customs Commissioners: 28 Sep 2006
Citations: [2005] EWHC 1558 (Ch) Links: Bailii Statutes: Taxes Management Act 1970 56(6), General Commissioners (Jurisdiction and Procedure) Rules 1994 20, Income and Corporation Taxes Act 1988 561(9) Jurisdiction: England and Wales Income Tax, Construction Updated: 25 September 2022; Ref: scu.228595
The taxpayer company had been refused a statutory Construction Industry Scheme certificate. The General Commissioners allowed the company’s appeal and itself issued a certificate. The revenue said the Commissioners had no jurisdiction either to hear an appeal or to issue such a certificate. Held: The scheme created by the 1971 Act was a special one. … Continue reading Tom Hudson (HM Inspector of Taxes) v JDC Services Limited: ChD 26 Mar 2004
Appeal against refusal of Construction Industry Scheme Certificate. Citations: [2007] EWHC 73 (Ch) Links: Bailii Statutes: Income and Corporation Taxes Act 1988 561 Jurisdiction: England and Wales Income Tax, Construction Updated: 09 July 2022; Ref: scu.248325
The contractor had not met its liabilities to pay PAYE. The general commissioners had nevertheless granted a construction industry certificate under sections 561 and 565, having found an informal agreement to allow late payments. Held: No tax was now outstanding. The taxpayer had a turnover of andpound;5 million a year, but would be bankrupt without … Continue reading Templeton (Inspector of Taxes) v Transform Shop Office and Bar Fitters Ltd: ChD 15 Jul 2005
The General Commissioner had held that an inspector’s refusal to renew a certificate allowing the taxpayer construction company to pay its sub-contractors without deducting income tax, infringed that company’s rights. The inspector appealed.
Foreign Public Law Not Enforceable Here The claimant alleged a conspiracy by the defendants for his overthrow by means of a private coup d’etat. The defendants denied that the court had jurisdiction. The claimants appealed dismissal of their claim to damages. Held: The claims were not justiciable here. Public laws, like penal laws, may not … Continue reading Mbasogo, President of the State of Equatorial Guinea and Another v Logo Ltd and others: CA 23 Oct 2006
