Coin-a-Drink Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : European law) [2015] UKFTT 495 (TC)
[1]Coin-a-Drink Ltd v Revenue and Customs [2015] UKFTT 495 (TC) (06 October 2015)[2]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[3]A HTML version of this file is not available click here or view below the pdf version : TC04657.pdf