SCIT Income Tax – Donations to charity – Assessment made to recover income tax initially refunded, the recovery based on the claim that donations to an alleged charity had not ranked as qualifying donations under section 25 Finance Act 1990 – whether the alleged donations took the form of ‘a payment of a sum of money’ – whether the recipient of the donations was a charity – Appeal dismissed
[2009] UKSPC SPC00732, [2009] STI 514, [2009] STC (SCD) 226, [2009] WTLR 499
Bailii
Finance Act 1990 25
England and Wales
Income Tax, Charity
Updated: 01 November 2021; Ref: scu.373748
