https://www.slab.org.uk/guidance/actions-of-payment/
In assessing reasonableness, we will consider several factors:
Evidential requirements for actions of payment
Your client’s statement should specify:
Supporting information should be produced including supporting statements from witnesses to show that work has been undertaken in accordance with the contract. If support is not available give an explanation why it is not.
Copies of all relevant documents including a copy of any contract where relevant, should be submitted.
A bare denial is not sufficient or satisfactory for a legal aid application. Your client must produce evidence countering the pursuer’s averments and evidence supporting their defence.
Your client may also seek legal aid to cover a counterclaim, for which they would be expected to produce the same standard of supporting evidence as for raising an action.
Evidential requirements for defence of payment action
Your client may wish to defend actions for payment at the instance of HM Revenue and Customs in a situation where there is no defence.
The Taxes Management Act 1970 contains an appeal mechanism for aggrieved taxpayers:
If your client chooses not to or exhausts appeal against any assessments they have no defence.
No appeal can be made against a tax liability which arises from such a return since it is based on the taxpayer’s own figures. If they have made an error in their return they are entitled to amend it.
If the issue cannot be resolved by your client and an Inspector it should be listed for hearing by the General or Special Commissioners. Again, any further appeal lies to the Inner House of the Court of Session and the courts have no jurisdiction to alter the liabilities in an action for payment.
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