A judge has ruled that a builder who lost 500,000 as a result of HMRC errors and delays cannot sue the government department for damages.
Neil Martin from Barrow-in-Furness, Cumbria took the Revenue to court claiming that its mismanagement had caused his construction business to collapse. But during a hearing in the High Court yesterday, deputy judge Andrew Simmonds QC ruled that because the Revenue does not have a duty of care to taxpayers, Martin is not entitled to sue.
Although the judge agreed that the Revenue was guilty of a "negligent" 52-day delay in processing an important Construction Industry Scheme tax form, it would not be "fair, just and reasonable" to impose a duty of care on HRMC.
Speaking in court, Nicholas Bowen, Martin's barrister, said the decision meant the Revenue was "im...