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The Michaelmas term starts on Thursday 3 October 2013 with Cotter v Commissioner for Her Majesty’s Revenue and Customs, to be heard by L Neuberger, L Sumption, L Reed, L Toulson, and L Hodge. The respondent had filed a loss relief claim which HMRC then intended to investigate, leaving the tax as assessed by HMRC immediately due and payable. The respondent resisted this, arguing that he had made an effective claim to tax relief in his amended return and that any enquiry had to be conducted under the procedure laid down by the Taxes Management Act 1970, s 9A. It is for the Supreme Court to determine whether the respondent’s claim should be adjudicated upon under the procedure in s 9A, or if, as HMRC contends, because the loss was sustained in the 2008/9 tax year it should be adjudicated upon by the First-tier Tribunal pursuant to Schedule 1A of the TMA 1970.
In the Privy Council on Thursday is the appeal of Bethel & Ors v The Attorney General of the Commonwealth of the Bahamas, a dispute over the compulsory acquisition of land.
There are no judgments scheduled to be handed down this week.
The following Supreme Court judgments remain outstanding:
Booth v The Parole Board, Osborn v The Parole Board and In the matter of an application of Reilly for Judicial Review (Northern Ireland), heard 16 – 18 April 2013.
Re an application by Central Craigavon Ltd for Judicial Review, heard 15 May 2013.
R (Chester) v Secretary of State for Justice, and McGeoch v Lord President of the Council & Anor, heard 10 – 11 June 2013.
R v Gul, heard 25 – 26 June 2013.
Secretary of State for the Home Department v Al-Jedda, heard 27 June 2013.
Woodland v Essex County Council, heard 3 – 4 July 2013.
Patel & Ors v SSHD, Anwar v SSHD, and Alam v SSHD, heard 3 July 2013.
In the matter of “The Alexandros T” (Nos. 1, 2 and 3), heard 8 – 9 July 2013.
Szepietowski (Nee Seery) v The Serious Organised Crime Agency, heard 15 July 2013.
Bucnys v Ministry of Justice, Lithuania, Sakalis v Ministry of Justice, Lithuania, and Lavrov v Ministry of Justice, Estonia, heard 16 – 17 July 2013.
R (Hodkin & Anor) v Registrar of Births, Deaths and Marriages, heard 18 July 2013
R (Edwards & Anor) v Environment Agency & Ors, heard 22 July 2013.
Aintree University Hospital NHS Foundation Trust v James, heard 24 July 2013.
R (Reilly & Anor) v Secretary of State for Work and Pensions, heard 29 July 2013.
R v Ahmad & Anor, heard 29 July 2013.
