Cameron v Revenue & Customs [2010] UKFTT 104 (TC) (08 March 2010)

Cameron v Revenue & Customs [2010] UKFTT 104 (TC) (08 March 2010)

The election to carry back Gift Aid relief must be made in the original return delivered under section 8 TMA 1970, not in an amended return. The statutory language and context do not permit treating the delivery of an amendment as the delivery of a return under section 8.

Citation
[2010] UKFTT 104
Parties
Appellant: John Cameron; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
08 March 2010
Procedural Posture
Appeal / Final Judgment
Outcome
Appeal dismissed
Legal Topics
Gift Aid, Exemptions and Reliefs, Election to Carry Back Charitable Donations, Time Limits for Tax Relief Claims
Tax Law Gift Aid Exemptions and Reliefs Election to Carry Back Charitable Donations Time Limits for Tax Relief Claims

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 2 Authorities cited 6 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

John Cameron

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal / Final Judgment

Legal Issues

  1. 1 Whether an election to carry back Gift Aid relief under section 98 FA 2002 can be made in an amended return after the original return has been delivered
  2. 2 Interpretation of 'delivers his return under section 8' in section 98(2)(a) FA 2002

Ratio Decidendi

The election to carry back Gift Aid relief must be made in the original return delivered under section 8 TMA 1970, not in an amended return. The statutory language and context do not permit treating the delivery of an amendment as the delivery of a return under section 8.

Court Disposition

Appeal dismissed