Siri Ltd v Revenue & Customs [2011] UKFTT 794 (TC) (06 December 2011)

Siri Ltd v Revenue & Customs [2011] UKFTT 794 (TC) (06 December 2011)

Siri Ltd did not receive the claimed gift aid donations, nor did it apply funds from other charities for charitable purposes. The officers of Siri Ltd acted carelessly in making false claims. HMRC's tax assessments are upheld in full.

Citation
[2011] UKFTT 794 (TC)
Parties
Appellant: Siri Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
06 December 2011
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Gift Aid, Tax Exemptions, Charitable Expenditure, Tax Assessments, Carelessness in Tax Claims
Income Tax Corporation Tax Charity Law Gift Aid Tax Exemptions Charitable Expenditure Tax Assessments Carelessness in Tax Claims

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Parties

Siri Ltd

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether gift aid donations were actually received by Siri Ltd
  2. 2 Whether corporation tax relief on income from other charities was properly claimed
  3. 3 Whether Siri Ltd's expenditure was for charitable purposes

Ratio Decidendi

Siri Ltd did not receive the claimed gift aid donations, nor did it apply funds from other charities for charitable purposes. The officers of Siri Ltd acted carelessly in making false claims. HMRC's tax assessments are upheld in full.

Court Disposition

Appeal dismissed

Orders

  • All HMRC tax assessments against Siri Ltd are upheld in full
  • No relief granted for gift aid or corporation tax claims