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Decision Number: TC 00415
Appellant: John Cameron
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Charles HELLIER
Date Of Decision: 08/03/2010
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Exemptions and reliefs
Notes: 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.
Decision(s) to Download: TC00415.doc TC00415.doc