Pertemps Recruitment Partnership Limited v The Commissioners for HM Revenue and Customs: [2011] UKUT 272 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Arnold on 11 March 2011.
Read the full decision in .
Corporation Tax 鈥� mistaken payments by taxpayer鈥檚 customers 鈥� whether arising or accruing from trade.
Updates to this page
Published 1 December 2016