Tax may be recovered1 by distraint2, by recovery with costs3 in the High Court as a debt due to the Crown4, in the county court5, and in certain cases in magistrates' courts as a civil debt6. The Crown also has certain priorities in the winding up of companies, in bankruptcies and in the administration of the insolvent estates of deceased persons
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234