Supreme Court art: a pipe is not a painting of a tax return
04 Friday Oct 2013
Isobel Williams Features
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SKRANNNKK goes the unforgiving minute hand of the slate clock in Court 2.
SHWOOSHH goes my Pentel waterbrush on textured paper.
Cotter v Commissioners for Her Majesty’s Revenue and Customs is the attraction. Should Mr Cotter’s claim for tax relief be adjudicated by the court (s9A Taxes Management Act 1970) or the first-tier tribunal (schedule 1A TMA)?
What does ‘in a tax return’ mean? In fact, what is a tax return?
René Magritte’s painting
‘This is like the painting This is not a pipe,’ says Lord Reed.
Counsel invites their lordships to consider the distinction between ‘in a return’ and ‘in the return’.
Lord Neuberger remarks on the surreality of tax law while dizzying flowers on the velvet curtains, owing more to the Pre-Raphaelites, play around the wigs of counsel.
Last night I had a drink with someone who’s been let loose on the freelance world by the Lebedevs. Worryingly, I was the person she asked for advice. ‘Accountant,’ I said. ‘Spreadsheet. Monthly. Claim.’
Today I’m out of my depth.
‘Why do you say that?’ says Lord Neuberger in response to counsel. ‘Other than common sense which is unwise in tax revenue cases.’
After lunch, counsel is surprised to see an artisan in the public seats. ‘Tell me if I get in your way,’ he says politely, but backs of heads serve my visual needs.
Every 60 seconds: SKRANNNKK.
More pictures if you scroll down.
Mr Cotter – not the respondent but
someone in the public seats
2 comments
Marie Hardy said:
07/11/2013 at 20:13
Hi Isobel, just seen your artwork, of the “Cotter” hearing on 3/10/13, which I love. I am the “back of head” on the right hand side of your second picture down on this page (for HMRC). The Supreme Court gave judgement in our favour yesterday. Would there be any restriction on sharing your images, or indeed reproducing them? Best wishes, Marie.
Isobel Williams said:
19/03/2014 at 15:58
Dear Marie, I’m afraid I’ve only just seen your message because I don’t get automatic forwarding from this site – please could you email me on izzybody@live.co.uk – many thanks.