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.
Citations:
[2010] UKFTT 104 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 17 August 2022; Ref: scu.408952
