In Webster [2020] EWHC 2275 (Ch) (25 August 2020) the High Court held that it had no jurisdiction to rectify a mistake in a tax return consisting of an incorrect claim to carry back a gift aid donation to the previous tax year.
In August 2017 the taxpayer (W) made a donation to a charity of £800 000 and completed a gift aid declaration. He intended to elect for the donation to be treated for tax purposes as made in 2016/17 but when he submitted his tax return for that year he included only an amount of £400 000. Subsequently realising his mistake W submitted an amended return including the full £800 000. Following an enquiry however HMRC ruled that the original carry back was incorrect and any subsequent amendment to carry back gift aid was invalid ...