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The Upper Tribunal’s revised Rouse decision, following the Supreme Court ruling in Cotter, further muddies the waters of the self assessment process
KEY POINTS
- Upper Tribunal revisits its decision after Supreme Court Cotter judgment.
- Distinction between cases is that tax calculation pages were completed in Rouse.
- Still does not bring him within the exception because it is not part of the tax calculation.
- Hard to see how anyone can fall within the exception when completing the official HMRC form.
In my article A Pyrrhic victory? I argued that the decision of the Supreme Court in Cotter v HMRC [2013] UKSC 69 was symptomatic of a systemic problem in TMA 1970 since its amendment for self assessment and that it therefore needed a total rewrite.
The revised decision by the Upper Tribunal in R (oao Rouse) v HMRC [2013] UKUT 0615 makes it even clearer that an overhaul is needed in that it...
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