Conduct of civil proceedings

Legislation/Regulatory – CRCA2005 s. 25

Proceedings before

Legislation/Regulatory – SSA86 s. 56 ; SSAA92 s. 116

Recovery of tax

Legislation/Regulatory – TMA70 s. 65

Recovery of tax proceedings

Commentary – Tax Reporter ¶188-120
Case Law – MANN v. CLEAVER.

Refund of VAT

– see Local authorities and similar bodies