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Contents

Official guidance
Debt Management and Banking Manual

DMBM676110 · Summary Proceedings (Sc): Court hearings

  • DMBM676120 · Summary proceedings (Sc): Preparing your case for a court hearing
  • DMBM676130 · Summary proceedings (Sc): Appearing in court
  • DMBM676140 · Summary proceedings (Sc): Your right to address the court
  • DMBM676150 · Summary proceedings (Sc): Proceedings before the sheriff
  • DMBM676160 · Summary proceedings (Sc): Proceedings taken by a sheriff clerk
  • DMBM676170 · Summary proceedings (Sc): The day of the hearing
  • DMBM676180 · Summary proceedings (Sc): Case called in court
  • DMBM676190 · Summary proceedings (Sc): The defender claims that tax (or part of it) is paid
  • DMBM676200 · Summary proceedings (Sc): The defender admits the claim but seeks time to pay
  • DMBM676210 · Summary proceedings (Sc): The defender disputes the debt and lodges a defence
  • DMBM676220 · Summary proceedings (Sc): Asking the Solicitors Office to attend a Diet of Proof
  • DMBM676230 · Summary proceedings (Sc): Certificates of debt for the Diet of proof
  • DMBM676240 · Summary proceedings (Sc): Defender requests the court to grant a sist of the proceedings
  • DMBM676250 · Summary proceedings (Sc): Actions that need to be taken after the hearing
  • DMBM676260 · Summary proceedings (Sc): The defender advises of his intention to appear
  • DMBM676270 · Summary proceedings (Sc): Applying to the court to have the Decree of Absolvitor recalled
  1. Summary Proceedings (Sc): Court hearings: Contents
  2. Summary proceedings (Sc): Preparing your case for a court hearing

DMBM676120 | Summary proceedings (Sc): Preparing your case for a court hearing

From HM Revenue & Customs · Debt Management and Banking Manual

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The court will expect you to be fully aware of the circumstances surrounding the caseand be able to react sensibly and quickly to points raised at short notice.

They will, in particular, expect you to possess sufficient knowledge of the case to enableyou to challenge any issues raised by the other party which may be in conflict with thefacts.

That being so as soon as you know that the defender intends to appear in court you should

  • get to know your case thoroughly

  • be familiar with the official instructions relating to it

  • be ready to quote the relevant statutory legislation (you may find it useful to take copies of this legislation with you)

  • take a copy of any passage in these instructions which you may wish to refer to in court. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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