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Correction
In my article in Taxation, 21 November 2002 at page 180 there was a comment concerning the conduct of the appeal in the case of Dextra Accessories Ltd (SpC 331) to the effect that the Inspector, Mr R Macdonald, chose not to advise counsel for the Revenue of relevant material from the Revenue manuals. I am advised by the Revenue that this is not correct and counsel was fully made aware of the material. I therefore apologise to Mr Macdonald for the erroneous remarks and withdraw the comments made about that appeal hearing.
Correction
In my article in Taxation, 21 November 2002 at page 180 there was a comment concerning the conduct of the appeal in the case of Dextra Accessories Ltd (SpC 331) to the effect that the Inspector, Mr R Macdonald, chose not to advise counsel for the Revenue of relevant material from the Revenue manuals. I am advised by the Revenue that this is not correct and counsel was fully made aware of the material. I therefore apologise to Mr Macdonald for the erroneous remarks and withdraw the comments made about that appeal hearing.
Malcolm Gunn
Charitable giving
In the article, 'More Encouragement For Charitable Giving (Taxation, 28 November 2002), the example relating to the carry back of gift aid says that the election must be made on or before the taxpayer's return is submitted, or no later than the relevant 31 January deadline. In fact the earlier date is the final deadline. A reader has advised that a letter she received from Inland Revenue Charities Technical Division says that the election 'must be made in writing on or before the donor delivers his return for the previous year of assessment … provided the election is made not later than the 31 January following the end of the previous year of assessment'. The election cannot be made after the donor has delivered his return, so the return cannot be amended for this purpose once it has been submitted.
As the reader says, this 'will hardly encourage the early submission of tax returns'.
