Taxes Management Act 1970 section 68

High Court, etc.

Section 68 deals with the Crown's right to recover unpaid tax through the High Court and other legal means, and specifies the equivalent court in Scotland.

• HMRC can sue for unpaid tax in the High Court, treating it as a debt owed to the Crown.
• Tax debts can also be recovered through any other legal mechanism available to the Crown for recovering debts.
• These High Court recovery powers exist alongside the specific tax collection methods provided elsewhere in the Taxes Management Act 1970.
• In Scotland, equivalent cases are heard by the Court of Session sitting as the Court of Exchequer.