For updates affecting this Division please see Part A0 Updates
Crown Proceedings Act 1947
A1.701 General effect on procedure for recovery of tax
The Crown Proceedings Act 1947 (CPA) places the Crown closer to the position of a private individual with regard to civil rights and liabilities. The procedure applicable to actions between subjects and the ordinary rules of court generally apply where there are proceedings by the Crown or against the Crown. Parts II, III and IV of the CPA and the Civil Procedure Rules1, cover the procedures that must be followed as between the Crown and the subject. Those directly affecting the enforcement and recovery of tax are considered in detail in this article. The two main differences between normal civil proceedings and proceedings
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:39