Revenue Scotland and Tax Powers Act 2014 section 224

Court proceedings

Section 224 sets out the courts in which Revenue Scotland may pursue legal proceedings to recover unpaid tax as a debt owed to the Crown.

• Tax that is due and payable can be recovered through court proceedings as a debt owed to the Crown
• Recovery action can be brought against the person who is liable to pay the tax
• Proceedings may be raised in the sheriff court
• Proceedings may alternatively be raised in the Court of Session, sitting in its capacity as the Court of Exchequer