HM Revenue and Customs v Cotter

Core Citations

CONSIDERS

• Hooper v Gumm. McLellan v Gumm
• Tho. Buckenham, enfeofee T. Tey, & Aut del Mannor de B. in fee tenus

CITES

• Re Claimants under Loss Relief Group Litigation Order
• Langham v Veltema

REVERSES

• The Commissioners for Hm Revenue & Customs v Maurice David Cotter

CONSIDERS

• Consolidated Fund Act 1970
• Taxes Management Act 1970 - Articles : S-9A
• Taxes Management Act 1970

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• Taxes Management Act 1970 - Articles : S-31
• Taxes Management Act 1970 - Articles : S-9
• Taxes Management Act 1970 - Articles : SCH-1A
• Income Tax Act 2007 - Articles : S-128
• Taxes Management Act 1970 - Articles : SCH-1B
• Taxes Management Act 1970 - Articles : S-42
• Taxes Management Act 1970 - Articles : S-8

REPORTED OPINION OF in

• [2012] WLR D 25
• [2012] All ER D 83
• [2012] STC 745

[See more]

• [2012] BTC 50

CITED in

• R (on the application of Rouse) v Revenue and Customs Commissioners (No 2)

REVERSED in

• Revenue & Customs Commissioners v Cotter

REFERRED in

• Revenue & Customs Commissioners v Cotter

This document cites

• Langham v Veltema
• The Commissioners for Hm Revenue & Customs v Maurice David Cotter
• Re Claimants under Loss Relief Group Litigation Order
• Tho. Buckenham, enfeofee T. Tey, & Aut del Mannor de B. in fee tenus
• Hooper v Gumm. McLellan v Gumm



See all quotations

• Income Tax Act 2007
• Taxes Management Act 1970
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue