Tax

Fleet v Revenue and Customs (INCOME TAX - claim for charitable giving relief - whether evidence of gift made by taxpayer - whether charity met the test of the Income Tax Act 2007 - whether tax return contained careless inaccuracies resulting in an understatement of liability to tax - whether penalty was due and finally calculated correctly - Sections 431 and 989 Income Tax Act 2007 and Schedule 24 Finance Act 2007)

[2026] UKFTT TC 507First-tier Tribunal (Tax)2026

“FIRST-TIER TRIBUNAL TAX CHAMBER [ [By remote video/telephone hearing] Heard On: 24 March 2026Judgment Date: 31 March 2026 B e f o r e :”

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You're reading the free summary of Fleet v Revenue and Customs (INCOME TAX - claim for charitable giving relief - whether evidence of gift made by taxpayer - whether charity met the test of the Income Tax Act 2007 - whether tax return contained careless inaccuracies resulting in an understatement of liability to tax - whether penalty was due and finally calculated correctly - Sections 431 and 989 Income Tax Act 2007 and Schedule 24 Finance Act 2007). Create a free account to unlock the full reasoning, the cited authorities and the verbatim judgment — plus structured briefs for 412,000+ UK judgments.

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