Can I sue HMRC?

[sygi]

Probably a bit exotic topic, but I have two tax disputes with HMRC: one regarding the amount of tax to pay, and another one about interest.

I was trying to contact them through the complaints, but they were ignored, so I referred the appeal to the first-tier tax tribunal. The tribunal answered though that they cannot start the proceedings, as a) I haven't provided them with the notice of the decision from HMRC: which HMRC have never produced (the complaint requested to provide it), and b) decisions about interest are not appealable.

I am confident that HMRC broke the law in both cases: are there other legal remedies available? Can I, for example, sue at small claims court to ask for the incorrectly charged interest back?

[des8]

The Court of Appeal ruled HMRC owe a duty of care to a taxpayer and so the taxpayer can sue HMRC for damages if in breaching that duty HMRC make a mistake.

https://www.bailii.org/ew/cases/EWCA/Civ/2007/1041.html

[sygi]

Thank you! Do you know which court can accept claims like this? It's not clear from the link you sent.

[des8]

Assume county court using MCOL