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.