A builder who claims that delays in getting a subcontractor’s tax certificate from his local tax office almost cost him his business yesterday won a partial legal victory in the appeal court. Financial Times


Senior judges said that the behaviour of one of the tax office’s employees had gone beyond a simple “administrative mistake” and that a common law “duty of care” towards Neil Martin, the builder, had been created.

Lawyers acting for Mr Martin hailed the result as a “landmark”. “The Court of Appeal . . . has found that the Revenue, like almost every other public body, can now be accountable for negligent errors or mistakes that cause economic loss or damage to a taxpayer,” said Glyn Maddocks at Gabb & Co. “This case establishes for the first time that compensation is available in the courts in accordance with the usual legal principles.”