Does the Revenue have a duty of care?
The Law Commission is considering duty of care provisions to protect taxpayers, as it believes the current position is unsatisfactory. Specifically it is considering the need for more redress against public sector bodies such as the Revenue when they act wrongfully.
The commission’s paper, which asks: ‘what mechanisms should be available for citizens to receive redress against public sector bodies?’ (not a catchy phrase I admit) is currently out for comment.
The full report can be found at http://www.lawcom.gov.uk/docs/cp187_web.pdf
