Osborne v Revenue & Customs [2010] UKFTT 368 (TC) (09 August 2010)

Osborne v Revenue & Customs [2010] UKFTT 368 (TC) (09 August 2010)

The Tribunal held that the payment to the Grand Charity is a compulsory element of the Lodge subscription required for membership, not a voluntary gift by the individual. Therefore, it does not qualify as a 'gift' under Section 25(1) FA 1990 and is not eligible for Gift Aid relief.

Citation
[2010] UKFTT 368
Parties
Appellant: Winston Osborne; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
09 August 2010
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Gift Aid, Qualifying Donation, Income Tax, Charity Law
Tax Law Gift Aid Qualifying Donation Income Tax Charity Law

Case Brief

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Parties

Winston Osborne

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the portion of a Freemason's Lodge subscription paid to the Grand Charity qualifies as a 'gift' for Gift Aid purposes under Section 25(1) Finance Act 1990

Ratio Decidendi

The Tribunal held that the payment to the Grand Charity is a compulsory element of the Lodge subscription required for membership, not a voluntary gift by the individual. Therefore, it does not qualify as a 'gift' under Section 25(1) FA 1990 and is not eligible for Gift Aid relief.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed.