INCOME TAX – repayment of tax treated as paid by charitable company on gift aid payments – whether donations qualifying: in part no – whether assessments to recover over-repaid tax valid: no – whether s 114 TMA 1970 applies: no – whether penalty assessments valid: no – whether behaviour careless: no – appeals allowed.
Citations:
[2018] UKFTT 516 (TC), [2019] SFTD 129
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 08 July 2022; Ref: scu.632237