Neil Martin Ltd v Revenue and Customs Commissioners: 28 Sep 2006

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 scale for the issue of a certificate.


Andrew Simmonds, QC


Times 13-Oct-2006


Income and Corporation Taxes Act 1988 561(2)


England and Wales


CitedX (Minors) v Bedfordshire County Council; M (A Minor) and Another v Newham London Borough Council; Etc HL 29-Jun-1995
Liability in Damages on Statute Breach to be Clear
Damages were to be awarded against a Local Authority for breach of statutory duty in a care case only if the statute was clear that damages were capable of being awarded. in the ordinary case a breach of statutory duty does not, by itself, give rise . .
See AlsoNeil Martin International Ltd v Revenue and Customs VDT 10-Oct-2005
reasonable excuse appeal . .
CitedGorringe v Calderdale Metropolitan Borough Council HL 1-Apr-2004
Statutory Duty Not Extended by Common Law
The claimant sought damages after a road accident. The driver came over the crest of a hill and hit a bus. The road was not marked with any warning as to the need to slow down.
Held: The claim failed. The duty could not be extended to include . .
CitedStovin v Wise, Norfolk County Council (Third Party) HL 24-Jul-1996
Statutory Duty Does Not Create Common Law Duty
The mere existence of statutory power to remedy a defect cannot of itself create a duty of care to do so. A highway authority need not have a duty of care to highway users because of its duty to maintain the highway. The two stage test ‘involves . .
Lists of cited by and citing cases may be incomplete.

Taxes Management

Updated: 23 November 2022; Ref: scu.247522