Upper Tribunal Tax and Chancery decision of Mr Justice Arnold on 11 March 2011.
Read the full decision in Pertemps Recruitment Partnership Limited v The Commissioners for HM Revenue and Customs:  UKUT 272 (TCC).
Corporation Tax – mistaken payments by taxpayer’s customers – whether arising or accruing from trade.
Release date: 11 March 2011
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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