References: [2011] UKUT B8 (TCC), [2011] STI 739, [2011] STC 1346, [2011] BTC 1675, [2011] UKUT B8 (TCC)
Links: Bailii
Ratio: UTTTC Corporation Tax – mistaken payments by taxpayer’s customers – whether arising or accruing from trade
Last Update: 20-Jun-16
Ref: 440814