Cameron v Revenue and Customs: FTTTx 8 Mar 2010

FTTTx Gift Aid – section 98 FA 2002 – election to carry back to previous year -election to be made on or before taxpayer delivers return under section 8 – election made in an amendment to a return- whether made in time.
Held: no.
[2010] UKFTT 104 (TC)
England and Wales

Updated: 24 February 2021; Ref: scu.408952