Source: All England Reporter
Publisher Citation: [2012] All ER (D) 83 (Feb)
Neutral Citation: [2012] EWCA Civ 81
Court: Court of Appeal, Civil Division
Judge:

Arden, Richards and Patten LJJ
Representation Keith Gordon and Ximena Montes Manzano (instructed by JMW Solicitors LLP) for the taxpayer.
  Scott Redpath (instructed by the Solicitor for the Revenue) for the Revenue.
Judgment Dates: 8 February 2012

Catchwords

Income tax - Loss relief - Claim - Taxpayer amending 2007/8 tax return to include claim for loss incurred in 2008/9 - Revenue and Customs Commissioners enquiring into claim for loss relief - Revenue rejecting claim and commencing proceedings against taxpayer in county court - Taxpayer contending correct procedure providing right of appeal to tribunal to exclusion of any court - Judge finding court having jurisdiction - Whether judge erring - Whether Revenue following correct procedure - , .

The Case

Income tax Loss relief. The Court of Appeal, Civil Division, in allowing the taxpayer's appeal, held that, in the circumstances, the Revenue and Customs Commissioners ought to have followed the procedure under s9A of the when enquiring into the taxpayer's claim for loss relief.

Practice Areas

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