Upper Tribunal Tax and Chancery decision of Mr Justice Mann and Judge Bishopp on 31 May 2017.
Read the full decision in Coin-A-Drink Limited v The Commissioners for HM Revenue and Customs:  UKUT 0211 (TCC).
VAT — repayment of output tax accounted for but not properly due — repayment
falling into recipient’s profit — Shop Direct — whether profit so derived within scope
of corporation tax — yes — appeal dismissed
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