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Landmark decision - taxpayers can potentially sue HMRC for damages

The Court of Appeal has found that HM Revenue and Customs owes a duty of care to a taxpayer if they make mistakes. Following the decision in Neil Martin v Commissioners for HMRC [2007] EWCA Civ 1041, it appears that, in certain circumstances, taxpayers can sue HMRC for damages.



Date: 29th November, 2007
Author: Cathy Corns


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