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Petitions For Sequestration By Angus Council Seeking Warrants To Cite Jo, Sp And Js

Judgment Cited authorities 7 Cited in Precedent Map Related
Vincent
JurisdictionScotland
JudgeSheriff Gregor Murray
Neutral Citation[2018] SC FOR 65
CourtSheriff Court
Date25 October 2018
Docket NumberSQ36/18; SQ47/18; SQ48/18
Published date11 December 2018
SHERIFFDOM OF TAYSIDE CENTRAL AND FIFE AT FORFAR
[2018] SC FOR 65
SQ36/18; SQ47/18; SQ48/18
NOTE BY SHERIFF GREGOR MURRAY
in relation to
PETITIONS FOR SEQUESTRATION
by
ANGUS COUNCIL
seeking Warrants to cite JO, SP and JS
Forfar, 25 October 2018
The Sheriff, having resumed consideration of the Petitions, refuses to grant warrants to cite
in each case.
Background
[1] Difficulties can result when public authorities use Summary Warrants as a basis to
seek the sequestration of tax payers. Some of these were outlined by Lord Tyre in Chaudhry
v Advocate General (2013) SLT 548. Though he concluded the process itself was competent,
he described the result as a goal which “may not be offside, but the ball… has undoubtedly
taken a deflection on its way to the net.”
[2] Lord Tyre’s comments come to mind when these three Petitions for Sequestration are
considered. Outside agents for the Council seek warrants to cite the respondents following
the grant of Summary Warrants for unpaid Council Tax and the expiry of Charges.

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