Is the taxman immune from suit?

I don't know about this, but state institutions often were beyond the law. Try googling for 'crown immunity.' My fathers car was hit by a hospital van and my fathers insurance had to pay the repair as the hospital claimed crown immunity.

There has been a gradual erosion of this - mainly I think as European legislation has demanded it. I remember when hospital canteens first became liable to be sued for breaches of hygiene regulations such as giving people food-poisoning. It wasn't universally welcomed as there was a concern hospital's hard won cash would be diverted to defending cases or paying compensation.

Neb

Any business which is so underfunded that it is relying on a "'certifying document" to get through the next few weeks, is exactly the sort of company which should not be issued with one.

I thought crown immunity was largely abolished by the Crown Proceedings Act 1947.

Maybe largely, but it certainly wasn't entirely. The accident with the van was in the late 70's. Liability for prosecution in the kitchens was in the late eighties. The hospital I was working in had a cockroach problem for years. At the time immunity was lifted they brought in contractors to deal with it.

It still seems to be around in some forms.

Neb