.png)
.png)
Categories:
Comment & Analysis
HMRC can issue court proceedings for the recovery of National Insurance contributions. XIMENA MONTES MANZANO explains what to do if your client is on the receiving end
KEY POINTS
- Why and when may HMRC issue court proceedings?
- Responding to an 'unless' letter
- Persuading HMRC not to issue proceedings
- Recommended action on receipt of a claim
- Applying for an adjournment or stay of proceedings
- The effect of Hyde Industrial Holdings Ltd
- Don't be caught out with a court order
As already explored by Michael Jones in his article Every second counts HMRC have a power without prejudice to any other remedy to issue proceedings in the County Court or the High Court (depending on the amount of the claim) to recover National Insurance contributions (NICs) as a debt owed to the Crown.
Such court proceedings are subject to a time limit of six years under the Limitation Act 1980 which...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
