Revenue and Customs Commissioners v Cotter – WLR daily

Posted February 10th, 2012 in capital gains tax, income tax, law reports, tax avoidance by tracey

Revenue and Customs Commissioners v Cotter: [2012] EWCA Civ 81;  [2012] WLR (D)  25

“Where the revenue decided to challenge matters contained in a self assessment tax return in response to the particulars sought by the return, it should use either the procedure in section 9A of the Taxes Management Act 1970 or seek to make a correction to the return under section 9ZB, if applicable, therefore entitling the taxpayer to a right of appeal to the First Tier Tribunal. The court did not have 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, 8th February 2012

Source: www.iclr.co.uk