Revenue and Customs v Cotter: ChD 14 Apr 2011

The taxpayer’s accountants had submitted a tax return amending the taxpayer’s own return adding claims for losses. The accountant acknowledged the contentious nature of the claim and invited a review. The Revenue sought now to recover the tax due under the initial return.
Held: The County Court had jurisdiction to determine in collection proceedings whether the taxpayer was entitled to rely on the claim for relief as a defence to a demand by the Revenue for immediate payment and (b) Cotter was not entitled to rely on his claim for loss relief as a defence to the Revenue’s demand for payment of the tax due in respect of 2007/08.
HMRC were correct in their submission that Mr Cotter’s claim for loss relief related to the 2008/09 year of assessment and so could not be included in his return for 2007/08.


David Richards J VC


[2011] EWHC 896 (Ch), [2011] STI 1522, [2011] BTC 282




Income Tax Act 2007 128


England and Wales


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Held: The underwriting year 2003 ends in the year of assessment 2003/4, and . .
CitedAutologic Holdings Plc and others v Commissioners of Inland Revenue HL 28-Jul-2005
Taxpayer companies challenged the way that the revenue restricted claims for group Corporation Tax relief for subsidiary companies in Europe. The issue was awaiting a decision of the European Court. The Revenue said that the claims now being made by . .

Cited by:

At ChDCotter v Revenue and Customs SC 6-Nov-2013
This appeal asked as to the boundary between the jurisdiction of the First-tier Tribunal (Tax Chamber) and that of the county court or the High Court, and the legality of the approach which the Revenue took to entries which Mr Cotter, had made in a . .
Appeal FromHM Revenue and Customs v Cotter CA 8-Feb-2012
Mr Cotter’s accountants had submitted a second tax return adding claims to loss relief in the following year. The claims were contentious, but he invited a review by the Revenue asserting that the losses wiped out any liability to tax. The Revenue . .
Lists of cited by and citing cases may be incomplete.

Income Tax, Capital Gains Tax, Taxes Management

Updated: 08 September 2022; Ref: scu.434886