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VAT repayment and interest is subject to corporation tax
  • RPC
  • United Kingdom
  • November 26 2015

In Coin-a-drink Limited v HMRC, the First-tier Tribunal (FTT) considered the ability of HMRC to impose corporation tax on repayments of overpaid VAT


Tribunal considers taxability of VAT repayments and interest
  • RPC
  • United Kingdom
  • November 11 2015

In Coin-a-drink Limited v HMRC , the First-tier Tribunal (FTT) considered the ability of HMRC to impose corporation tax on repayments of overpaid