United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Pertemps Recruitment Partnership Ltd v HMRC [2011] UKUT 272 (TCC) (11 March 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/B8.html
Cite as: [2011] STC 1346, [2011] UKUT B8 (TCC), [2011] BTC 1675, [2011] STI 739

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Pertemps Recruitment Partnership Ltd v HMRC [2011] UKUT 272 (TCC) (11 March 2011)

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