DMBM678210 - Summary Proceedings (Sc): Small claims - answering defences: Contents
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DMBM678220Introduction to common defences
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DMBM678230Answering a defence of ‘cannot pay�
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DMBM678240Defender claims ‘the tax has already been paid�
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DMBM678250Defence of ‘repayment/set off due�
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DMBM678260Defence of ‘have paid share of partnership liability�
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DMBM678270Defence which is irrelevant to the claim
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DMBM678280Defences and ‘finality principles�
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DMBM678290Defence that notice of assessment was not received
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DMBM678300Defence that further allowances are due
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DMBM678310Defence that appeal was not determined by agreement
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DMBM678320Defence that Inspector was unfair/biased/fraudulent
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DMBM678330Defence that Commissioners were unfair or would not listen
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DMBM678340Interest disputed