First-tier Tribunal (Tax)

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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Coin-a-Drink Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : European law) [2015] UKFTT 495 (TC) (06 October 2015)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2015/TC04657.html
Cite as: [2016] SFTD 96, [2015] UKFTT 495 (TC)

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Coin-a-Drink Ltd v Revenue and Customs [2015] UKFTT 495 (TC) (06 October 2015)

Corporation tax – taxability of VAT repayment and associated simple interest – whether Shop Direct Group v HMRC decision correct in the light of EU law – whether VAT repayment and interest payment could be characterised, by virtue of EU law, as falling due under the English law of restitution – whether application of principles of restitution should prevent HMRC from recovering corporation tax referable to VAT repayment and interest – appeal dismissed

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