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Official guidance
Debt Management and Banking Manual

DMBM682510 · Ordinary cause: Effect of insolvency on ordinary cause actions

  • DMBM682520 · Enforcement action: ordinary cause: effect of insolvency on ordinary cause actions: insolvency on diligence
  • DMBM682530 · Ordinary cause: Company Administration Orders
  • DMBM682540 · Ordinary cause: Claims for costs in sequestration cases
  • DMBM682550 · Ordinary cause: Claims for costs in sequestration cases where decree granted but arrestment has yet to be executed
  • DMBM682560 · Ordinary cause: Claims for costs in sequestration cases where an arrestment has been executed
  • DMBM682570 · Ordinary cause: Claims for costs in sequestration cases
  • DMBM682580 · Ordinary cause: Claims for costs in insolvency cases
  • DMBM682590 · Ordinary cause: Claims for costs in receiverships
  1. Ordinary cause: Effect of insolvency on ordinary cause actions: Contents
  2. Ordinary cause: Claims for costs in sequestration cases where decree granted but arrestment has yet to be executed

DMBM682550 | Ordinary cause: Claims for costs in sequestration cases where decree granted but arrestment has yet to be executed

From HM Revenue & Customs · Debt Management and Banking Manual

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Where the sheriff officer has not laid an arrestment there will be no claim for costs(the expenses of the diligence) as no diligence has yet been effected.

You should arrange for a claim to be lodged in the liquidation for the unpaid tax etc inthe normal way.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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