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I stand corrected - thank you. That decision was in 2007 but I can't find any more recent cases of a taxpayer sueing HMRC for delay/error. Was there a subsequent change in legislation because I certainly would have expected an avalanche of cases given HMRC's incompetence and delays. I will...

No, you can't. The clue is in "HM" ie His Majesty's. You can't sue the Crown. What I often resort to is a letter addressed to "The Chief Executive". His correspondence gets passed to HMRC's "Ministerial Complaints Team" and they are bloody good (despite often having one hand tied behind...

The PAC has published its report into HMRC's appalling administration of the covid support schemes and their failure to recover BILLIONS of taxpayer money paid out in fraudulent claims. A summary, together with a link to the full report, can be found here...