Pertemps Recruitment Partnership Ltd v HMRC: UTTC 11 Mar 2011

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

Citations:

[2011] UKUT B8 (TCC), [2011] STI 739, [2011] STC 1346, [2011] BTC 1675

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 05 August 2022; Ref: scu.440814