NCM 2000 Ltd, Regina (on The Application of) v HM Revenue and Customs: Admn 22 May 2015

Swift DBE J: ‘application by the Applicant, NCM 2000 Ltd, for permission to bring a claim for judicial review of a decision by the Respondent, the Commissioners of HM Revenue and Customs (HMRC). The decision in respect of which the application is made is a decision to refuse the Applicant’s claim for compensation for economic loss caused by what the Applicant claims was a misdirection, incorrect advice or a mistake by one or more of the Respondent’s officers as to the liability to value added tax (VAT) of supplies made by the Applicant and by its predecessors-in-title, a partnership trading as Northern Computer Markets, which has since been dissolved.’


Swift DBE J


[2015] EWHC 1342 (Admin)




England and Wales

Taxes Management, Negligence

Updated: 20 May 2022; Ref: scu.547082