Case law has shown that we should ensure that all remedies are applied prior to committal action
R v Birmingham jj ex parte Mansell (QBD) 1988
JJ must consider alternatives even bankruptcy (capital assets)
R v Newcastle - u - Lyme ex parte Massey (QBD) 1993
JJ should consider all circumstances - on IS - purpose was to extract payment not punishment
R v Newcastle - u- Lyme jj ex parte Ashley (QBD) 1993
Should have used Income Support & also under 21
Speed of action is essential
No lull between remedies
Taxpayer must not feel that they have 'got away with it'
Consider all other courses of action
Is it worth it? - realistic approach
time on committal v money recovered
remember re-appearances / adjournments etc.
Establish reason for continued default
Is it:
hardship / low income
sudden change in income
lack of regard / 'wont pay'
family problems etc.
Once you have established reason for default take action accordingly
Finally accept that there will be a need to take some cases to committal but treat as the last possible resort
