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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Enforcement action: summary proceedings: hearings and orders in the magistrates' court: case stated to the High Court

Stating a case

When either the complainant or defendant is aggrieved by an order on the grounds that either:

  • it is wrong in law
  • the court has exceeded its powers

they may ask the court to state a case for the opinion of the High Court. Requests are rare.

If the defendant asks for a case to be stated, or you consider you should make an application as complainant, you should phone the Enforcement Technical Team, Shipley immediately.

Time limit for applications

An application for a case to be stated must be made within 21 days of the hearing date.

Court response

In response to a request the court will, in a formal document:

  • record the facts placed before it
  • explain how these facts were considered
  • detail how these considerations led to the decision made.