Harris v Revenue and Customs: FTTTx 18 Aug 2010
FTTTx Income tax – gift aid – s 25 FA 1990 – gifts to charity under deed of variation of a deceased’s estate – s 142 IHTA 1984 – – whether gift a qualifying donation – whether donors received a benefit in consequence of making the gifts – s 25(2)(e) FA 1990. Berner J [2010] … Continue reading Harris v Revenue and Customs: FTTTx 18 Aug 2010