Court proceedings to recover unpaid tax may be instituted in the magistrates’ court (in England, Wales and Northern Ireland), the county court (or the sheriff court, in Scotland), or the High Court (the Court of Session sitting as the Court of Exchequer, in Scotland).

In certain cases an appeal can be lodged to the Court of Appeal in respect of county court proceedings for the recovery of tax. From 1 October 1991, leave of a Court of Appeal judge must be obtained if the value of the appeal is £5,000 or less.

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