Commentary

A1.709 Set-off and counterclaim

Administration and compliance

A1.709 Set-off and counterclaim

A1.709 Set-off and counterclaim

In proceedings by the Crown to recover taxes (including interest on unpaid tax), duties or penalties, no person may make a counterclaim or claim the right to set off some other claim or sum against the moneys claimed by the Crown. Similarly, where the Crown's claim relates to a liability other than taxes, duties or penalties, no counterclaim or set off can be made for any repayment of taxes1.

Subject to this, leave of the court is required to plead any counterclaim or set-off relating to a different government department from the department named

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