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Contents

Official guidance
Debt Management and Banking Manual

DMBM660410 · Enforcement action: summary proceedings: hearings and orders in the magistrates' court

  • DMBM660420 · Preparation for the SP hearing
  • DMBM660430 · Attending the magistrates' court
  • DMBM660440 · Conduct money
  • DMBM660450 · Addressing the magistrates' court
  • DMBM660460 · Conduct of the SP hearing
  • DMBM660470 · If the debtor attends the SP hearing
  • DMBM660480 · Report of the SP hearing
  • DMBM660490 · After the SP hearing - England and Wales
  • DMBM660500 · After the SP hearing - Northern Ireland
  • DMBM660510 · Adjustment to the debt following a magistrate’s order
  • DMBM660520 · Case stated to the High Court
  • DMBM660530 · Debtor RLS after the magistrates' order made
  • DMBM660540 · Costs awarded against the department in summary proceedings
  1. Enforcement action: summary proceedings: hearings and orders in the magistrates' court: contents
  2. Enforcement action: summary proceedings: hearings and orders in the magistrates' court: case stated to the High Court

DMBM660520 | Enforcement action: summary proceedings: hearings and orders in the magistrates' court: case stated to the High Court

From HM Revenue & Customs · Debt Management and Banking Manual

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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.

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