SolicitorGraham FordyceHe is unable to access the funds due him because of an outdated law.

My client filed an action for division or sale in 2018. My client filed an action of division or sale in 2018. The property was finally sold in November 2018 and the net proceeds were consigned to court.

The court issued an order to pay each party last month. However, the funds are still not released as the court needs to see a HMRC ‘clearance certification’. Over 30 years of practice, I have never heard of this and it is extremely difficult to find someone who has.

We all remain subject to the Sheriff Courts Consignations(Scotland), Act 1893. This imposes a duty on the sheriff to account each year to the Queen’s Treasurer’s Remembrancer. I suspect this has something to do the Inland Revenue. Further, I believe the certificate confirms that no tax has been paid on funds held by court. However, since no one can explain what a clearance certificate looks, my ignorance is intact.

Imagine the misery that my client is subject to. Please, can anyone help him get out of this misery? Please don’t ask HMRC to contact me. I have tried. God knows that I have tried. I tried to get my client’s local MP involved, but it was futile. Please contact me at: ahref=” if you have any suggestions. “>