Court's jurisdiction to order a set-off of judgments and orders

Resource type: Legal update: case report

Status: Published on 07-Aug-2008

Jurisdictions: England, Wales

The Commissioners for Her Majesty's Revenue and Customs v Xicom Systems [2008] EWHC 1945 concerned HMRC's application to set off a costs order against it in proceedings between the parties in the VAT Tribunal, against a county court judgment HMRC had obtained against Xicom for non payment of PAYE income tax and national insurance contributions. Xicom had ceased trading and was unable to pay its debts. The High Court confirmed that it had jurisdiction to make the order for a set-off under section 72 of the County Courts Act 1984 and that on balance it was right to do so.

The decision is important as such applications will always be considered according to current practice. It clarifies the extent of the court's jurisdiction and sets out the factors which the court must consider on such applications.
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  • Resource ID: 6-382-9131
  • Published: 07-Aug-2008
  • Products:  PLC UK Dispute Resolution, PLC UK Public Sector
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