Commentary on Clauses Section 25: Conduct of civil proceedings
152.This section specifies those persons who may conduct civil proceedings in relation to any function of the Commissioners for HMRC or an officer of Revenue and Customs (‘function of the Revenue and Customs’).
153.Subsection (1) provides that an officer of Revenue and Customs, or any person authorised by the Commissioners, whether or not legally qualified, may conduct any civil proceedings in a magistrates’ court or the sheriff court in relation to any function of the Revenue and Customs.
154.Subsection (2) in conjunction with subsection (5)(e) provides that a member of the Commissioners’ staff, who has been admitted as a solicitor and holds a practising certificate, as regards Scotland, and whether or not he holds a practising certificate, as regards elsewhere in the United Kingdom, may act as a solicitor in relation to a function of the Revenue and Customs in connection with civil proceedings in the United Kingdom.
155.Subsection (3) and subsection (5)(c) provides that a member of the Commissioners’ staff who has been admitted as a solicitor or called to the Bar (whether or not he holds a practising certificate) may conduct civil proceedings in the county court in England and Wales and Northern Ireland, in relation to the former Inland Revenue matters specified in section 7.
156.Subsection (4) requires a court to grant any rights of audience necessary for a person to perform any function under this section.
157.Subsection (5) gives definitions of terms used in the section.
158.Paragraph (a) defines a “function of the Revenue and Customs” as meaning either a function of the Commissioners for HMRC or a function of an officer of Revenue and Customs.
159.Paragraph (b) defines a reference in this section to “civil proceedings” as meaning proceedings other than criminal proceedings in respect of an offence.
160.Paragraphs (d) and (e) determine the necessary qualification for a “legally qualified” and a “solicitor” member of the Commissioners’ staff for the purposes of this section.