Revenue & Customs v Cotter

Revenue & Customs v Cotter

Mr Cotter’s claim for employment loss relief related to the 2008/09 year of assessment and could not be included in his return for 2007/08; therefore, he cannot rely on it as a defence to HMRC’s claim for payment of tax due for 2007/08.

Parties
Claimant: The Commissioners for HM Revenue & Customs; Defendant: Maurice David Cotter
Jurisdiction
England and Wales
Judgment Date
14 April 2011
Procedural Posture
Civil / Judgment
Outcome
Judgment for HMRC; Mr Cotter not entitled to rely on employment loss relief claim as defence.
Legal Topics
Income Tax, Capital Gains Tax, Employment Loss Relief, Self Assessment, Statutory Claims Procedure
Tax Income Tax Capital Gains Tax Employment Loss Relief Self Assessment Statutory Claims Procedure

Case Brief

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Parties

The Commissioners for HM Revenue & Customs

Claimant

Maurice David Cotter

Defendant

Procedural Posture

Civil / Judgment

Legal Issues

  1. 1 Whether a claim for employment loss relief for a loss incurred in 2008/09 can be included in the 2007/08 tax return
  2. 2 Whether the court has jurisdiction to determine the inclusion of such a claim in the tax return or if it falls within the exclusive jurisdiction of the tribunal

Ratio Decidendi

Mr Cotter’s claim for employment loss relief related to the 2008/09 year of assessment and could not be included in his return for 2007/08; therefore, he cannot rely on it as a defence to HMRC’s claim for payment of tax due for 2007/08.

Court Disposition

Judgment for HMRC; Mr Cotter not entitled to rely on employment loss relief claim as defence.

Orders

  • HMRC entitled to judgment for tax due in respect of 2007/08 year of assessment; amount subject to agreement based on tax certificate.