Aaron Armah has lost an appeal against closure notices that amended his tax return to remove Gift Aid relief under section 28A(1B) and (2) Taxes Management Act 1970. In total HMRC believed £31,717.31 was overpaid in Gift Aid relief between 2015-16 and 2017-18.

The appellant submitted a claim for £40,625 on 18 June 2018, then another claim just two days later for £43,750 with the third on the same day for £42,500 in Gift Aid relief, totalling more than £125,000.

HMRC opened an initial inquiry into Armah on 14 January 2019, issued by HMRC officer Phillip Lloyd, asking for details of his income, employment expenses claimed, and Gift Aid relief claimed for the three tax years in question.