DMBM681340 | Ordinary Cause: Taking an inhibition on the dependence for a & 147 Tax in Danger &148 case

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As detailed at DMBM681330 an inhibition on the dependence should not normally be considered unless you are dealing with a Tax in Danger case and you know that the defender is about to sell his property.

There are various complexities in administering this procedure however so whenever you have such a Tax in Danger case you should arrange for the case to be submitted immediately to HMRC Solicitors Office to enable them to take the necessary action.

When submitting the case you should provide HMRC Solicitors Office with

• certificates of debt

• details of the property. (Normally either a registered house search or a district valuer's report) and

• details of the stage reached in the sale of the property.