See also Part 7, Practice Direction
7, Practice Direction
7B, Practice Direction
7C, Practice Direction
7E
PRACTICE DIRECTION
– CLAIMS FOR THE RECOVERY
OF TAXES
This Practice direction supplements CPR rule
7.9
Contents of this Practice Direction
| Title |
Number |
|---|
| Scope |
Para. 1.1 |
| Procedure |
Para. 2.1 |
| At the hearing |
Para. 3.1 |
|
Scope
|
|
| 1.1 |
This practice direction applies to claims
by HM Revenue and Customs for
the recovery of –
|
| | (d)
| Interest, penalties and surcharges on Income Tax,
Corporation Tax or Capital Gains Tax which by virtue of section 69 of the Taxes
Management Act 1970 are to be treated as if they are taxes due and
payable, |
|
| | (e)
| National Insurance Contributions
and interest, penalties and surcharges thereon. |
|
|
Procedure
|
|
| 2.1 |
If a defence is filed, the court will fix a date for the
hearing. |
|
| 2.2 |
Part 26 (Case management
– preliminary stage) apart
from CPR rule 26.2 (automatic transfer) does not apply to claims to which this
practice direction applies. |
|
At the hearing
|
|
| 3.1 |
On the hearing date the court may dispose of the
claim. (Section 70 of the Taxes Management Act 1970Acts and section
118 of the Social Security Administration Act 1992Acts provide that a certificate of an officer of the
Commissioners for HM Revenue and Customs
is sufficient evidence that a sum mentioned in such a
certificate is unpaid and due to the Crown.) |
|
| 3.2 |
But exceptionally, if the court does not dispose of the
claim on the hearing date it may give case management directions, which may, if
the defendant has filed a defence, include allocating the case. |
