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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Coin-A-Drink Ltd v Revenue and Customs (VAT ) [2017] UKUT 211 (TCC) (31 May 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/211.html
Cite as: [2017] STC 1351, [2017] BTC 520, [2017] UKUT 211 (TCC)
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Coin-A-Drink Limited v Revenue and Customs (VAT ) [2017] UKUT 211 (TCC) (31 May 2017)
VAT — repayment of output tax accounted for but not properly due — repayment falling into recipient’s profit — Shop Direct — whether profit so derived within scope of corporation tax — yes — appeal dismissed
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