DMBM678310 | Summary Proceedings (Sc): Small claims - answering defences: Defence that appeal was not determined by agreement

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If the defender claims that the appeal was not determined by agreement you may be able to answer this defence from the information contained within your papers.

For example you may have correspondence with the taxpayer and/or agent referring to the agreed sum. Or you may hold certificates of debt confirming that the tax is due and unpaid.

Sufficient evidence to answer defence

If you have sufficient evidence to enable you to uphold the claim then you should ask the court to grant decree.

Insufficient information to answer defence

Where for whatever reason you do not have sufficient information to enable you to answer the claim you should

• advise the court that you are unable to answer the defence without referring to the service office involved and

• request the court that the case be continued to enable you to investigate the matter further.

You should then arrange for your papers together with a full report of the hearing to be referred to HMRC Solicitors Office (1st Floor Clarendon House 114-116 George Street Edinburgh EH2 4LH tel. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)immediately for advice.