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.
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VAT 鈥� repayment of output tax accounted for but not properly due 鈥� repayment falling into recipient鈥檚 profit 鈥� Shop Direct 鈥� whether profit so derived within scope of corporation tax 鈥� yes 鈥� appeal dismissed
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Published 1 June 2017