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Contents

Official guidance
Debt Management and Banking Manual

DMBM676610 · Summary Proceedings (Sc): Effect of insolvency on Summary Proceedings Actions

  • DMBM676620 · Summary Proceedings (Sc): Insolvency on diligence
  • DMBM676630 · Summary Proceedings (Sc): Company Administration Orders
  • DMBM676640 · Summary Proceedings (Sc): Claims for costs in sequestration cases
  • DMBM676650 · Summary Proceedings (Sc): Claims for costs in sequestrations: decree not obtained
  • DMBM676660 · Summary Proceedings (Sc): Claims for costs in sequestration cases where decree granted but no arrestment has been executed
  • DMBM676670 · Summary Proceedings (Sc): Claims for costs in sequestration cases where decree has been granted and an arrestment executed
  • DMBM676680 · Summary Proceedings (Sc): Claims for costs in sequestration cases
  • DMBM676690 · Summary Proceedings (Sc): Claim for costs in Insolvency cases
  • DMBM676700 · Summary Proceedings (Sc): Claims for costs in receivership cases
  1. Summary Proceedings (Sc): Effect of insolvency on Summary Proceedings Actions: Contents
  2. Summary Proceedings (Sc): Claims for costs in sequestrations: decree not obtained

DMBM676650 | Summary Proceedings (Sc): Claims for costs in sequestrations: decree not obtained

From HM Revenue & Customs · Debt Management and Banking Manual

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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 (see DMBM675230) with regard to partnerships) the case has been registered with the court but decree has not been granted, as well as withdrawing the case from summary proceedings youshould

  • notify the court in writing

and

  • (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.

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