Cameron v Revenue & Customs [2010] UKFTT 104 (TC) (08 March 2010)
The election to carry back Gift Aid relief under section 98 FA 2002 must be made in the original return delivered under section 8 TMA 1970, not in an amended return. The statutory language is clear and does not encompass amendments as delivery of a return under section 8.
- Citation
- [2010] UKFTT 104 (TC)
- 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 / First Tier Tribunal (tax) Decision
- Outcome
- Appeal dismissed
- Legal Topics
- Gift Aid, Exemptions and Reliefs, Election to Carry Back Charitable Donations, Time Limits for Elections
Case Brief
Summary, issues, holding and outcome
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Parties
John Cameron
Appellant
The Commissioners for Her Majesty’s Revenue and Customs
Respondents
Procedural Posture
Appeal / First Tier Tribunal (tax) Decision
Legal Issues
- 1 Whether an election to carry back Gift Aid relief can be made in an amended return under section 98 FA 2002
- 2 Interpretation of 'delivers his return' under section 98(2)(a) FA 2002
Ratio Decidendi
The election to carry back Gift Aid relief under section 98 FA 2002 must be made in the original return delivered under section 8 TMA 1970, not in an amended return. The statutory language is clear and does not encompass amendments as delivery of a return under section 8.
Court Disposition
Appeal dismissed
Orders
- No relief granted for Gift Aid carry back election made in amended return
- HMRC's refusal of the claim for relief upheld
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