Market leading insight for tax experts
View online issue

J Cameron v HMRC

Personal tax: Gift aid relief

In J Cameron v HMRC (TC00415 – 26 March) a farmer (C) sold some of his assets in 2005/06. In August 2006 he submitted his 2005/06 tax return. In November 2006 he set up a charitable trust and in January 2007 he made a substantial payment to the trustees. Later that month he submitted an amended 2005/06 tax return claiming to carry back gift aid relief in respect of this payment against his income and gains for 2005/06. HMRC rejected the claim on the basis that the legislation specifically provided that such a claim could only be made in C's original return and could not be made in an amended return. C appealed. The First-Tier Tribunal dismissed the appeal. Judge Hellier observed that 'common sense and fairness appear to be on the taxpayer's side' but held that the wording of the...

If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.