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Contents

Official guidance
Debt Management and Banking Manual

DMBM678210 · Summary Proceedings (Sc): Small claims - answering defences

  • DMBM678220 · Introduction to common defences
  • DMBM678230 · Answering a defence of 'cannot pay'
  • DMBM678240 · Defender claims 'the tax has already been paid'
  • DMBM678250 · Defence of 'repayment/set off due'
  • DMBM678260 · Defence of 'have paid share of partnership liability'
  • DMBM678270 · Defence which is irrelevant to the claim
  • DMBM678280 · Defences and 'finality principles'
  • DMBM678290 · Defence that notice of assessment was not received
  • DMBM678300 · Defence that further allowances are due
  • DMBM678310 · Defence that appeal was not determined by agreement
  • DMBM678320 · Defence that Inspector was unfair/biased/fraudulent
  • DMBM678330 · Defence that commissioners were unfair or would not listen
  • DMBM678340 · Interest disputed
  1. Enforcement action: contents
  2. Summary Proceedings (Sc): Small claims - answering defences: Contents

DMBM678210 | Summary Proceedings (Sc): Small claims - answering defences: Contents

From HM Revenue & Customs · Debt Management and Banking Manual

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Contents13 entries

  1. DMBM678220Summary Proceedings (Sc): Small claims - answering defences: Introduction to common defences
  2. DMBM678230Summary Proceedings (Sc): Small claims - answering defences: Answering a defence of 'cannot pay'
  3. DMBM678240Summary Proceedings (Sc): Small claims - answering defences: Defender claims 'the tax has already been paid'
  4. DMBM678250Summary Proceedings (Sc): Small claims - answering defences: Defence of 'repayment/set off due'
  5. DMBM678260Summary Proceedings (Sc): Small claims - answering defences: Defence of 'have paid share of partnership liability'
  6. DMBM678270Summary Proceedings (Sc): Small claims - answering defences: Defence which is irrelevant to the claim
  7. DMBM678280Summary Proceedings (Sc): Small claims - answering defences: Defences and 'finality principles'
  8. DMBM678290Summary Proceedings (Sc): Small claims - answering defences: Defence that notice of assessment was not received
  9. DMBM678300Summary Proceedings (Sc): Small claims - answering defences: Defence that further allowances are due
  10. DMBM678310Summary Proceedings (Sc): Small claims - answering defences: Defence that appeal was not determined by agreement
  11. DMBM678320Summary Proceedings (Sc): Small claims - answering defences: Defence that Inspector was unfair/biased/fraudulent
  12. DMBM678330Summary Proceedings (Sc): Small claims - answering defences: Defence that commissioners were unfair or would not listen
  13. DMBM678340Summary Proceedings (Sc): Small claims - answering defences: Interest disputed
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