Joshua Carey Obtains Permission to Appeal to the Court of Appeal (Civil Division) in £350,000 Damages Claim
A £350,000 breach of contract, breach of statutory duty and common law negligence claim was brought against HM Revenue and Customs.
Joshua Carey was instructed in the High Court proceedings and successfully had the breach of contract and statutory duty claims struck out on the basis that there were no reasonable grounds for bringing the Claim.
However, the High Court Judge considered there to be a prospect of success in respect of the common law negligence claim and dismissed that part of the Application.
The Revenue appealed the refusal to strike out the common law negligence part of the Claim.
The Court of Appeal (Civil Division) has granted permission to appeal against the refusal on the basis that the argument has a real prospect of success.
This case will provide the Court of Appeal an opportunity to consider whether Revenue officers owe a duty of care to taxpayers when carrying out their investigations.