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Taxing case


A builder who said his company was sent under by the Inland Revenue began a High Court case last week to recover £500,000 in compensation. Neil Martin said his civil engineering business folded in October 2001 because he had to wait 100 days for CIS documents in June 1999 causing the firm to run up overd rafts and lose contracts. Deputy High Court judge Andrew Simmonds QC is due to deliver his verdict next month.