Champions Fun Learning Centre (a charity) v Revenue and Customs Commissioners

Income tax – Charity. The assessments made by the Revenue and Customs Commissioners, pursuant to para 52 of Sch 18 to the Finance Act 1998, against the appellant charitable company in relation to repayment of tax treated as paid by charitable company on gift aid payments were invalid and could not be cured by s 114 of the Taxes Management Act 1970. Further, the penalty assessments made against the appellant pursuant to para 1 of Sch 24 to the Finance Act FA 2007 could not be imposed on a charitable company for inaccuracies in the online form it had used to claim repayment of tax as that form had not been given in connection with a claim for an allowance, deduction or relief. Consequently, the First-tier Tribunal (Tax Chamber) reduced the assessments to nil and cancelled the penalties.

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