Taxes Management Act 1970 section 58

Proceedings in tax cases in Northern Ireland

Section 58 establishes the procedural rules for how tax cases are handled within the court system in Northern Ireland.

• Tax cases in Northern Ireland follow specific procedural rules distinct from those in England, Wales, and Scotland.
• Proceedings relating to tax disputes in Northern Ireland are heard in the appropriate Northern Ireland courts.
• The section was amended in 2009 when tribunal functions were transferred under the modernisation of the tax appeals system.
• The rules ensure that taxpayers in Northern Ireland have equivalent access to justice for tax matters as those elsewhere in the United Kingdom.

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