The Court was asked whether the Commissioners for Her Majesty’s Revenue and Customs (‘HMRC’) can owe a common law duty of care to verify the factual accuracy of evidence relied upon in proceedings in the Tax tribunals. It arises in the context of a claim for damages brought by the Respondent in which it was alleged that HMRC was liable for breach of contract, breach of statutory duty and/or negligence in relation to matters arising from an HMRC investigation into what has become known as VAT ‘MTIC’ fraud, and the conduct of subsequent litigation.
Held: The revenue’s appeal succeeded: ‘the judge failed to apply Lord Bingham’s test in the Barclays Bank case properly. It has been decided that parties do not owe each other a duty of care in litigation.’
Citations:
[2019] EWCA Civ 2176
Links:
Jurisdiction:
England and Wales
Taxes Management, Negligence
Updated: 29 September 2022; Ref: scu.645550
