The PCG, which represents the UK's contractors and freelancers, says it is pleased to hear about a recently published Law Commission paper which offers hope to people who have been victim to episodes of incompetence and aggression by HM Revenue & Customs (HMRC).

"PCG has been calling for a duty of care to be imposed on HMRC and this consultation could see that established," commented PCG's managing director John Brazier. "For too long HMRC has been free to trample all over the businesses of innocent and law-abiding taxpayers: we are hopeful that this exercise will finally allow them to obtain proper redress for the harm HMRC inflicts."

The paper addresses the key question: "When and how should the individual be able to obtain redress against a public body that has acted wrongfully?" It also considers every aspect of the law in this area, including the operation of complaints procedures, inquiries, tribunals, ombudsmen and the courts.

It argues that the duty of care between individuals and public bodies has developed, "in a haphazard and complicated fashion," and that, "the current system is plainly unsatisfactory... [In] certain situations individuals are unable to retain redress where they have been subject to administrative behaviour that falls far below that expected of a public body."

Key proposals include making monetary damages more readily available under judicial review, and reform to the tort of negligence - the area of the law that governs the concept of a duty of care.

John Brazier added: "PCG will be pushing hard to ensure that this process ends with an effective mechanism for holding HMRC and other public bodies to account, so that innocent citizens can be properly compensated for any harm that is done to them by incompetent or aggressive action."