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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Summary Proceedings (Sc): Claims for costs in sequestrations: decree not obtained

Unless the court has granted decree in your favour you cannot claim for your costs(expenses of the diligence) against the defender.

This then means that, where at the date of an individual’s sequestration (seeDMBM675230) with regard to partnerships) the case has been registered with the court butdecree has not been granted, as well as withdrawing the case from summary proceedings youshould

  • notify the court in writing

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • arrange for a claim to be lodged in the liquidation for the unpaid tax etc in the normal way.