Pertemps Recruitment Partnership Limited v The Commissioners for HM Revenue and Customs: [2011] UKUT 272 (TCC)

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: [2011] UKUT 272 (TCC).

Corporation Tax – mistaken payments by taxpayer’s customers – whether arising or accruing from trade.

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