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Procedure for recovery of tax by or against the Crown

The procedure for bringing proceedings is laid down by the Civil Procedure Rules 1998¹, and normal procedures apply with certain exceptions for claims made against the Crown (see below)². On being served, the defendant may:

1. Ìý

   •ÌýÌýÌýÌý file or serve an admission³

2. Ìý

   •ÌýÌýÌýÌý file a defence⁴ (or do both, if they admit only part of the claim), or

3. Ìý

   •ÌýÌýÌýÌý file an acknowledgment of service⁵

Where a defendant fails to file a defence or acknowledgement of service, the Crown may enter default judgment⁶. After a defendant has filed a defence, the Crown may apply for summary judgment if it is believed that there is no defence to the claim⁷, and the court may give directions about the filing of a defence, or further directions for the management of the case⁸.

Should a defendant file a defence so that the action goes to trial, prima