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Gower Chemicals Ltd v Revenue and Customs: SCIT 5 Nov 2008

SCIT ERROR OR MISTAKE CLAIM – trading profit – some deposits unclaimed by the customer – whether deposits belong to the Appellant when received – yes – appeal dismissed.

Citations:

[2008] UKSPC SPC00713

Links:

Bailii

Income Tax

Updated: 21 July 2022; Ref: scu.278762

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