header-logo header-logo

Tax

15 November 2013
Issue: 7584 / Categories: Case law , Law digest , In Court
printer mail-detail

Cotter v Revenue and Customs Commissioners [2013] UKSC 69, [2013] All ER (D) 68 (Nov)

Where a taxpayer had included information in his tax return but had left it to the Revenue to calculate the tax which he was due to pay, the Revenue was entitled to treat as irrelevant to that calculation information and claims which clearly did not, as a matter of law, affect the tax chargeable and payable in the relevant year of assessment. It was clear from ss 8(1) and 8(1AA) of the Taxes Management Act 1970 that the purpose of a tax return was to establish the amounts of income tax and capital gains tax chargeable for a year of assessment and the amount of income tax payable for that year. In the context of ss 8(1), 9, 9A and 42 of the Act, a tax return referred to the information in the tax return form which was submitted for the purpose of establishing the amounts in which a person was chargeable to income tax and capital gains tax for the relevant year of

If you are not a subscriber, subscribe now to read this content
If you are already a subscriber sign in
...or Register for two weeks' free access to subscriber content

MOVERS & SHAKERS

Birketts—trainee cohort

Birketts—trainee cohort

Firm welcomes new cohort of 29 trainee solicitors for 2025

Keoghs—four appointments

Keoghs—four appointments

Four partner hires expand legal expertise in Scotland and Northern Ireland

Brabners—Ben Lamb

Brabners—Ben Lamb

Real estate team in Yorkshire welcomes new partner

NEWS
Robert Taylor of 360 Law Services warns in this week's NLJ that adoption of artificial intelligence (AI) risks entrenching disadvantage for SME law firms, unless tools are tailored to their needs
The Court of Protection has ruled in Macpherson v Sunderland City Council that capacity must be presumed unless clearly rebutted. In this week's NLJ, Sam Karim KC and Sophie Hurst of Kings Chambers dissect the judgment and set out practical guidance for advisers faced with issues relating to retrospective capacity and/or assessments without an examination
Delays and dysfunction continue to mount in the county court, as revealed in a scathing Justice Committee report and under discussion this week by NLJ columnist Professor Dominic Regan of City Law School. Bulk claims—especially from private parking firms—are overwhelming the system, with 8,000 cases filed weekly
Charles Pigott of Mills & Reeve charts the turbulent progress of the Employment Rights Bill through the House of Lords, in this week's NLJ
From oligarchs to cosmetic clinics, strategic lawsuits against public participation (SLAPPs) target journalists, activists and ordinary citizens with intimidating legal tactics. Writing in NLJ this week, Sadie Whittam of Lancaster University explores the weaponisation of litigation to silence critics
back-to-top-scroll