While every attempt will be made to ensure that information provided is accurate at the time of publication, it should be treated as guidance only and does not constitute legal or professional advice. Tax law and guidance changes frequently and readers are advised to consult the current relevant product for the most up-to-date information on this topic.

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On 6 November 2013, the Supreme Court published its judgment on the Cotter case. This is a procedural case in relation to a claim on the Self Assessment tax return to carry back an employment loss to the tax year prior to the year of the loss. It was a test case and it is understood that up to 200 cases were on hold awaiting the outcome.

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