Taxes Management Act 1970 section 59

Election for county court in Northern Ireland

Section 59 provides a mechanism by which certain tax proceedings in Northern Ireland may be heard in a county court rather than in the High Court, where the taxpayer elects for this option.

• This section applies specifically to tax proceedings taking place in Northern Ireland.
• A taxpayer may elect to have their case heard in a county court instead of the High Court, subject to the relevant conditions being met.
• The provision was amended by the Finance Act 1988 and took effect from 3 April 1989.
• The election gives taxpayers in Northern Ireland a potentially simpler and less costly forum for resolving tax disputes.

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