Countrywide Estate Agents FS Ltd v HM Revenue and Customsc: UTTC 1 Dec 2011

UTTC Upfront payment for exclusive supply arrangement – whether capital or income receipt – the Upper Tribunal’s role on an appeal

Citations:

[2011]UKUT 470 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 19 July 2022; Ref: scu.449962