The Commissioners gave advice to a tax payer, upon which the taxpayer relied, but the advice was incorrect. The law under which public authorities can be held responsible in negligence for the exercise of statutory functions is rapidly developing, and it is not possible to say that a claim against the Commissioners could not succeed.
Judges:
Lord Justice Robert Walker, Lord Justice Sedley And Mr Justice Lightman
Citations:
Times 26-Apr-2000, Gazette 25-May-2000, [2002] HC Admin 327
Links:
Negligence, Customs and Excise, Estoppel, Administrative
Updated: 29 May 2022; Ref: scu.140142
