The High Court refused the claimant’s claim to allow the rectification of his tax return in which he had claimed an incorrect amount of gift aid to be carried back from the year of payment.    

Summary 

The High Court refused the claimant’s claim to allow the rectification of his tax return in which he had claimed an incorrect amount of gift aid to be carried back from the year of payment.    

Background 

The claimant established a fund with a charity. In the tax year 2016/17, the claimant sold his entire share capital in two companies and realised gains of £5.3 million. In August 2017 (i.e. the following tax year), the claimant made a gift aid donation of £800,000 to the charity. He was aware