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...