Revenue and Customs Commissioners v Cotter – WLR Daily

Posted April 20th, 2011 in abuse of process, capital gains tax, income tax, jurisdiction, law reports by sally

Revenue and Customs Commissioners v Cotter [2011] EWHC 896 (Ch); [2011] WLR (D) 137

“The court had jurisdiction to determine in collection proceedings whether a taxpayer was entitled to include in his tax return a claim for relief and so rely on it as a defence to the claim for immediate payment.”

WLR Daily, 14th April 2011

Source: www.iclr.co.uk

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