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HMRC internal manual

Debt Management and Banking Manual

Summary Proceedings (Sc): Small claims - answering defences: Defence that Inspector was unfair/biased/fraudulent

Some of these types of defence will be irrelevant if, for example, they are expressed in such terms that a court would not take them seriously. In any event you must not comment on the taxpayer’s contentions.

You should

  • advise the court that in your opinion the defence is irrelevant to the claim - (if you have certificates of debt available you can produce these to back up your claim) and
  • move for decree for the full sum plus outlays (DMBM675100).

Where the court is unwilling to grant decree in the circumstances you should

  • tell the court that you are unable to comment and request a continuation to allow you to seek further advice and
  • refer the case papers together with a full report of the hearing to HMRC Solicitors Office (1st Floor Clarendon House 114-116 George Street Edinburgh EH2 4LH tel. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) immediately.