Commentary

A1.713 Priority of tax over other claims

Administration and compliance

A1.713 Priority of tax over other claims

A1.713 Priority of tax over other claims

HMRC's priority claim for tax debts against a creditor who has seized goods of the debtor is restricted. Their prior claim is confined to the net amount of tax deducted and retained by the taxpayer under PAYE and any sums deducted on making payments to uncertified subcontractors in the construction industry. In both cases the priority applies only to deductions which the taxpayer was required to make during the period of 12 months before the date of seizure of goods or chattels by the third party1. If the sums due to the collector

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