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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
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.

Updates to this page

Published 1 December 2016