The court as asked ‘Does an agent for a named taxpayer, acting expressly as such in submitting the taxpayer’s tax refund claim to a national tax authority, owe some duty of care to the tax authority in respect of the statements included in the tax refund claim form, or in respect of the taxpayer’s honesty?’
Mr Justice Andrew Baker
[2020] EWHC 1624 (Comm)
Bailii
England and Wales
Updated: 14 June 2021; Ref: scu.652441
