Coin-A-Drink Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0211 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Mann and Judge Bishopp on 31 May 2017.
Read the full decision in .
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
Published 1 June 2017