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
|