Your World of Legal Intelligence
 United Kingdom | +44 (0) 20 7284 8080

Chapter DMBM676140

Document Cited authorities 2 Cited in Related
Vincent
Published date29 April 2016
Record NumberDMBM676140
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

Your right to address the court is based on the following legislation

  • Section 67(1) Taxes Management Act 1970 – this permits tax to be recovered by proceedings in the sheriff court in the name of a debt manager (that is, debt managers of officer grade or above)
  • Rule 2.1 of the Summary Cause Rules 2002 which permits you, as a party to the proceedings, to address the court
  • Section 27 of the HMRC Regulation Act 1890 which states that

“Any officer or person employed or authorised by the Commissioners or the Solicitor of HMRC in that behalf may, although he is not a solicitor, Advocate or Writer to the Signet, prosecute, conduct or defend any information, complaint or other proceeding to be heard or determined by any Justice of the Peace in the United Kingdom or by any Sheriff in Scotland where the proceeding relates to HMRC or to any fine, penalty, or other matter...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT